Income Tax Appellate Tribunal - Jaipur
S.K. Enterprises, Ajmer vs Jcit, Ajmer on 24 March, 2017
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM
M.A. No.07/JP/17
(Arising out of ITA No. 242/JP/2016)
fu/kZkj.k o"kZ@Assessment Year : 2009-10
M/s S.K. Enterprises, cuke Joint Commissioner of
Haribhau Upadhyay Nagar, Vs. Income Tax Range-1, Ajmer
Ajmer (Raj.)305001
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQFS 2058 E
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s Assessee by : Shri Subhash Porwal (C.A)
jktLo dh vksj ls@ Revenue by : Shri Prem Prakash Meena (JCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 17/03/2017
mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 24/03/2017
vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This miscellaneous application has been filed by the assessee requesting for recall of the ex parte order dated 1.12.2016 in ITA No. 242/JP/2016 passed by the Coordinate Bench.
2. In its petition, the assessee has submitted that on the scheduled date of hearing i.e., 03.11.2016, the partner of the assessee firm Shri Gordhan Lalwani who was dealing with this matter was preoccupied in certain social obligation and an adjournment application was sent 2 M.A. No.07/JP/17 M/s S.K. Enterprises Vs JCIT, Ajmer through speed post on 29.11.2016 which was finally received by the Registry on 30.11.2016 though after hearing in the matter was over. It was accordingly submitted that there was reasonable cause for non- attending the hearing on the scheduled date of hearing and the order passed by the Coordinate Bench may kindly be recalled in the interest of natural justice. It was further submitted by the Ld. AR that they shall duly adhere to the proceedings before the Bench in future and shall not seek unnecessary adjournment in this regard.
3. Ld. DR opposed the petition stating that no reasonable cause has been shown by the assessee for not attending the hearing on the scheduled date.
4. After hearing both the parties, on perusal of records, it is noted that an adjournment application has been received by the Registry on 30.11.2016 at 4:55 PM after close of the Bench's proceedings stating that the partner dealing with the case is pre-occupied in certain social obligation and requesting for adjournment in the matter. In the interest of justice and fair play, we hereby recall the ex- parte order passed by the Co-ordinate Bench dated 01.12.2016. The registry is directed to fix the matter in due course and the assessee is directed to file paperbook, 3 M.A. No.07/JP/17 M/s S.K. Enterprises Vs JCIT, Ajmer one week in advance and not to seek any unnecessary adjournment in the matter without any reasonable cause.
In the result, miscellaneous application filed by the assessee is allowed.
Order pronounced in the open court on 24/03/2017.
Sd/- Sd/-
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(Kul Bharat) (Vikram Singh Yadav)
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fnukad@Dated:- 24/03/2017.
*Ganesh.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- M/s S.K. Enterprises, Ajmer (Raj)
2. izR;FkhZ@ The Respondent- Joint Commissioner of Income Tax,
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 {M.A. No.07/JP/17} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar