Income Tax Appellate Tribunal - Jaipur
Rajasthan Medicare Relief, Ajmer vs Income Tax Officer, Ajmer on 9 December, 2019
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH 'A', JAIPUR
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BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM
M.A. No. 01,02, 12 to 14/JP/2019
(Arising out of ITA No. 1038 to 1042/JP/2017)
fu/kZkj.k o"kZ@Assessment Year : 2014-15 & 2015-16
Rajasthan Medicare Relief Society, cuke The Income Tax Officer,
Statelight Hospital, Adarsh nagar, Vs. TDS,
Ajmer- 305001. Ajmer.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AIMPB 1646 H
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : None
jktLo dh vksj ls@ Revenue by: Smt. Roonipal (JCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 06/12/2019.
?kks"k.kk dh rkjh[k@ Date of Pronouncement : 09/12/2019.
vkns'k@ ORDER
PER VIKRAM SINGH YADAV, AM :
The present five Miscellaneous Applications filed by the assessee are directed against the orders passed by the Coordinate Bench in ITA No. 1038 & 1042/JP/2017 dated 09.04.2018 and ITA No. 1039 to 1041/JP/2017 dated 18.05.2018 respectively wherein the Coordinate Bench has dismissed the appeals of the assessee for non- prosecution.
2. None has appeared on behalf of the assessee nor any adjournment application was filed. In the past also, the matter was adjourned on number of occasions and none had attended. It was accordingly decided to hear all these misc. applications ex-parte qua the assessee based on material available on record.
3. During the course of hearing, the Bench got an impression that all these misc. applications have been belatedly filed by the assessee U/s 254(2) 2 MA No. 01,02, 12 to 14/JP/2019 Rajasthan Medicare Relief Society vs. ITO, TDS of the Act. However, on verification of records, we found that the orders were passed by the Coordinate Bench in ITA No. 1038 & 1042/JP/2017 on 09.04.2018 and in ITA No. 1039 to 1041/JP/2017 on 18.05.2018 respectively and the Misc. petition U/s 254(2) of the Act have been filed by the assessee on 19.11.2018 which is well within the limitation period provided u/s 254(2) of the Act. Hence, all these misc. applications are admitted for adjudication.
4. In its misc. petition, the assessee has submitted that on the scheduled date of hearing, Shri Manhandra Singh, the accountant of the assessee society was not keeping well, hence, he could not attend the hearing due to his ill health nor could intimate regarding the date of hearing and in support, an affidavit has also been filed. It was accordingly submitted that in the interest of justice, the orders so passed by the Tribunal may be recalled to hear the matter on merits. The DR is heard. Given that the assessee has shown reasonable cause for non-appearance on the scheduled date of hearing and more so, given that the matter was not decided on merits, both the orders passed by the Coordinate Bench are hereby recalled and the Registry is directed to list the matter for fresh hearing.
In the result, Miscellaneous Application of the assessee are disposed off in light of above directions.
Order is pronounced in the open Court on 09/12/2019.
Sd/- Sd/-
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(Vijay Pal Rao) (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur
fnukad@Dated:- 09/12/2019.
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MA No. 01,02, 12 to 14/JP/2019
Rajasthan Medicare Relief Society vs. ITO, TDS *Santosh vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Rajasthan Medicare Relief Society, Ajmer.
2. izR;FkhZ@ The Respondent-ITO, TDS, Ajmer.
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur.
6. xkMZ QkbZy@ Guard File { MA No. 01,02, 12 to 14/JP/2019} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 3 4 MA No. 01,02, 12 to 14/JP/2019 Rajasthan Medicare Relief Society vs. ITO, TDS 4