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Income Tax Appellate Tribunal - Jaipur

Badri Prasad Ram Gopal Dall Mill, Alwar vs Ito, Alwar on 10 November, 2017

               vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj
           IN THE INCOME TAX APPELLATE TRIBUNAL,
                     JAIPUR BENCHES (SMC), JAIPUR

                Jh HkkxpUn] ys[kk lnL; ds le{k
          BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER

                Miscellaneous Application No.123/JP/2017
          (Arising out of vk;dj vihy la-@ITA No.305/JP/2017 )
                fu/kZkj.k o"kZ@Assessment Year : 1999-2000

M/s. Badri Prasad Ram Gopal Dal Mill         cuke   The ITO
18, Clock Tower                              Vs.    Ward- 2(2)
Alwar                                               Alwar
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFB 3625 L
vihykFkhZ@Appellant                                         izR;FkhZ@Respondent


           fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani, CA
          jktLo dh vksj ls@ Revenue by: Smt. Poonam Rai, DCIT -DR

          lquokbZ dh rkjh[k@ Date of Hearing :    10/11/2017
          ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 10/11/2017

                                vkns'k@ ORDER

   PER BHAGHCHAND, AM

Through this Miscellaneous Application, the assessee prays for recalling of ex- parte order dated 02-06-2017 of Tribunal in ITA No. 305/JP/2017 for the assessment year 1999-2000 by mentioning therein reason as under:-

''2. That erroneously the date of hearing could not be communicated to the counsel on time. As a result, the counsel couldn't appear before the Hon'ble Bench on the date of hearing.
3. Hon'ble ITAT on not finding any adjournment application dismissed appeal of the assessee firm by passing the order ex-parte.
4. Thus the Hon'ble ITAT is humbly prayed to recall its order dated 02-06-2017 for reconsideration and to pass a speaking order after affording opportunity to make submission.'' 2 MA No.123/JP/2017 M/s.Badri Prasad Ram Gopal Dal Mill vs ITO, Ward- 2(2), Alwar .

To this effect, the partner of the assessee firm Shri Ram Gopal Gupta filed his affidavit before the Bench

2. On the other hand, the ld. DR opposed the miscellaneous application of the assessee.

3. After hearing both the parties and perusing the materials available on record, I find that there was sufficient reason and on account of which the counsel of the assessee could not be present on the date of hearing. Hence, I set aside the ex-parte order dated 02-06-2017 and direct the Registry to fix the date of hearing of appeal accordingly.

4. In the result, the Miscellaneous Application filed by the assessee is allowed as pronounced in the open Court.

Sd/-

                                                             ¼HkkxpUn½
                                                          (Bhagchand)
                                              ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur
fnukad@Dated:-             10 /11/ 2017
*Mishra

vkns'k dh izfrfyfi vxzfs "kr@Copy of the order forwarded to:

1. vihykFkhZ@The Appellant- M/s.Badri Prasad Ram Gopal Dal Mill, Alwar
2. izR;FkhZ@ The Respondent- The ITO, Ward- 2 (2), Alwar
3. vk;dj vk;qDr¼vihy½@ CIT(A).
4. vk;dj vk;qDr@ CIT,
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
6. xkMZ QkbZy@ Guard File (MA No. 123/JP/2017) vkns'kkuqlkj@ By order, lgk;d iathdkj@ Assistant. Registrar