Income Tax Appellate Tribunal - Jaipur
M/S Paharganj Grih Nirman Sahkari ... vs Acit, Jaipur on 3 July, 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. 63/JP/2017
(Arising out of ITA No. 266/JP/2012)
fu/kZkj.k o"kZ@Assessment Year : 2002-03
M/s Pahargang Grih Nirman cuke The ACIT
Sahakari, Samiti Ltd., Shop No. Vs. Circle-01,
325, Sanjay Market, Ghat Jaipur
Gate, Jaipur
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGFP 2917 B
vihykFkhZ@Appellant izR;FkhZ@Respondent
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s Assessee by : Sadaf Rais (CA)
jktLo dh vksj ls@ Revenue by : R.A.Verma (Addl.CIT)
lquokbZ dh rkjh[k@ Date of Hearing : 30.06.2017
mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 03/07/2017
vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This miscellaneous application has been filed by the assessee against the ex-parte order passed by this Bench in ITA No. 266/JP/2012 dated 01.10.2014.
2. In its application, the assessee has submitted is as under:-
"An assessment order was passed by the ld. CIT(A)-1, Jaipur on 09.01.2012 and delivered on the address of the assessee on M.A. No. 63/JP/2017 2 M/s Pahargag Grih Nirman Sahakari, Samiti Ltd., Vs The ACIT, Jaipur 03.02.2012. Aggrieved by the said assessment order; the assessee preferred an appeal before Hon'ble ITAT, Jaipur Bench, Jaipur on 24.02.2012 mentioning its address for communication as 326, Sanjay Bazar, Ghat Gate, Jaipur in Form No. 36. After that the assessee changed of its office address to Office No. 6, Gaurav Tower, Opp. Police Station, Transport Nagar, Jaipur i.e. after filing of appeal and intimated the same to the ld. Counsel.
Meanwhile, the said appeal was decided ex-parte via order dated 01.10.2014 in view of the fact that the notice sent by the Tribunal to the last known address of the assessee was returned unserved. The order also returned unserved after which the Office the Hon'ble ITAT, Jaipur Bench communicated to the Assistant Commissioner of Income Tax, Circle-1 via its letter dated 17.11.2014 and asked for the latest address of the assessee. The ld. ACIT contacted to the counsel and asked about any change in address. The counsel intimated about change in address and informed new address via application dated 21.11.2014. Thereafter knowing of the fact of ITAT order being passed ex-parte; Misc. Application u/s 254 was made on 15.04.2015 for restoration of appeal. This Misc. Application was also decided ex-parte via order dated 22.05.2015 again for the same reason of notice returned unserved.
It is further informed to your kind honor that the son of Secretary Mr. Iqbal Ali of the assessee Society was suffering from the disease of cancer during the same period and he was very much M.A. No. 63/JP/2017
3 M/s Pahargag Grih Nirman Sahakari, Samiti Ltd., Vs The ACIT, Jaipur disturbed and engaged in the treatment of his son for around three years due to which he was not able to give proper time and attention to the working of the society and also the assessment proceedings. But even after all the efforts his son passed away on 02.05.2017.
The assessee was in a good faith of the ld. Counsel and relied upon him about the ongoing assessment proceedings. But there being some communication gap between the assessee and the the counsel; the matter kept lingering on. There was also lack of knowledge on part of the ld. Counsel that he should have informed about the change in address by filing the Revised Form 36 but he did not do so and kept filing the applications to the department via applications dated 21.11.2014, 08.06.2015.
The assessee again came to know of the fact of order being passed when it enquired from the department. The Secretary even after being engaged in the treatment of his son managed to once again file the Misc. Application u/s 254, Rule 24 of ITAT Rules on 24.03.2017. This time the revised Form 36 was also filed intimating the new address for communication."
3. The ld DR is heard who has opposed the misc. application.
4. After hearing both the parties and pursuing the material available on record, we find that there was reasonable cause in terms of non- attendance by the assessee on the scheduled date of hearing and the M.A. No. 63/JP/2017 4 M/s Pahargag Grih Nirman Sahakari, Samiti Ltd., Vs The ACIT, Jaipur assessee has filed an affidavit narrating the events and praying the recall of the ex-parte order. The ld. AR has given an undertaking that the assessee will fully co-operate in early disposal of the matter and will not seek any adjournment in the matter without showing reasonable cause to the satisfaction of the Bench.
5. In the interest of justice and fair play, we hereby recall the order passed by the Tribunal in ITA No. 266/JP/2012. The Registry is directed to fix the hearing in the matter and the notice scheduling the hearing in the matter should be served on the following new address as communicated by the assessee vide its letter dated 24.03.2017 i.e., M/s Pahargang Grih Nirman Sahakari Samiti Ltd., 6, Gaurav Tower, Opp. Police Station, Transport Nagar, Jaipur.
In the result, miscellaneous application filed by the assessee is allowed with above directions.
Order pronounced in the open court on 03/07/2017.
Sd/- Sd/-
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(Kul Bharat) (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur
fnukad@Dated:- 03/07/2017.
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vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- M/s Pahargag Grih Nirman Sahakari, Jaipur
2. izR;FkhZ@ The Respondent- The ACIT, Circle-01, Jaipur M.A. No. 63/JP/2017 5 M/s Pahargag Grih Nirman Sahakari, Samiti Ltd., Vs The ACIT, Jaipur
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.63/JP/2017} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar