Ajit & Company , Jaipur vs Assessee

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

Jh vkj-ih-rksykuh] U;kf;d lnL; ,oa Jh Vh-vkj-ehuk] ys[kk lnL; ds le{k BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM

M.A. No 43/JP/2014 (Arising out of I.T.A. No. 240/JP/2012) Asstt. Year- 2007-08

M/s Ajit & Company, cuke I.T.O. D-41, Jyoti Marg, Bapu Nagar, Jaipur. Vs. Ward-2(1), Jaipur.

LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFA 9564 E vihykFkhZ@Appellant izR;FkhZ@Respondent

fu/kZkfjrh dh vksj ls@ Assessees by : Shri N.K. Srimal (C.A.) jktLo dh vksj ls@ Revenue by : Mrs. Neena Jeph (JCIT)

lquokbZ dh rkjh[k@ Date of Hearing : 12/06/2015 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 12/06/2015

vkns'k@ ORDER

PER: T.R. MEENA, A.M.

The assessee has filed this Miscellaneous Application against the order

of this Bench of ITAT, Jaipur in ITA No. 240/JP/2012, which was passed on

30/09/2014.

2. The appeal of the assessee was decided by applying the decisions of the

Delhi Bench of ITAT in the case of CIT Vs. Multiplan India Ltd., and also Estate 2 M.A. No. 43/JP/2014_ Ajit & Com. Vs. ITO

of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (MP) as the assessee had not

attended the proceeding before this Bench on given date.

Now the assessee contended that the due to closer of office, notice sent

by the Hon'ble Tribunal was not received by the firm. He also contended that

due to the death of authorized representative Late Shri N.C. Dhadda and

closure of his office, notice sent to him also not been received by the firm. The

assessee also filed an affidavit before this Bench and reiterated the same facts

as admitted above and he prayed that the order passed by the Hon'ble ITAT

Bench may please be recalled as there is no fault on the part of the appellant.

3. At the outset, the ld DR has not objected the assessee's M.A.

application.

4. We have heard the rival contentions of both the parties and perused the

material available on the record. It is a fact that due to closure of the office of

the assessee as well as death of the authorized representative of the

assessee, he did not appear before the Bench on the date of hearing of

appeal, which shows that there is no fault on his part. Therefore, in the

interest of justice, we recall our order dated 30/09/2014 in ITA No.

240/JP/2012.

3 M.A. No. 43/JP/2014_

Ajit & Com. Vs. ITO

5. In the result, this Misc. application is allowed and the case is fixed for

hearing on 23/09/2015. No separate notice will be issued by this office to the

parties.

Order pronounced in the open court on 12/06/2015.

Sd/- Sd/- ¼vkj-ih-rksykuh½ ¼Vh-vkj-ehuk½ (R.P.Tolani) (T.R. Meena) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

Tk;iqj@Jaipur fnukad@Dated:- 12th June, 2015 *Ranjan

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

1. vihykFkhZ@The Appellant- M/s Ajit & Company, Jaipur.

2. izR;FkhZ@ The Respondent- The ITO, Ward 2(1), Jaipur.

3. vk;dj vk;qDr@ CIT

4. vk;dj vk;qDr¼vihy½@The CIT(A)

5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur

6. xkMZ QkbZy@ Guard File (M.A. 43/JP/2014) vkns'kkuqlkj@ By order,

lgk;d iathdkj@Asst. Registrar