Mundra Woolen Mills Pvt. Ltd. , Sumerpur 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. 32/JP/2014 (Arising out of I.T.A. No. 401/JP/2012) Asstt. Year-2008-09

M/s Mundra Woolen Mills (P) Ltd. cuke The A.C.I.T. Industrial Area, Jaipur Road, Kekri. Vs. Circle-2, Ajmer

LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACM 9931 B vihykFkhZ@Appellant izR;FkhZ@Respondent

fu/kZkfjrh dh vksj ls@ Assessee by : Shri K.C. Mundra jktLo dh vksj ls@ Revenue by : Shri Rajesh Ojha

lquokbZ dh rkjh[k@ Date of Hearing : 16/01/2015 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 26/02/2015

vkns'k@ ORDER

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

The assessee has filed this M.A. U/s 254(2) of the Income Tax Act, 1961

against the order of this Bench of ITAT, Jaipur in ITA No. 401/JP/2012 for A.Y.

2007-08, which was passed on 16/09/2014.

2. In this case the assessee has claimed that the Hon'ble ITAT has

dismissed the assessee's appeal on the ground that the appellant is not

interested to pursue its case when the case was called for hearing of 2 MA 32/JP/2014 Mundra Woollen Mills P Ltd. Vs. ACIT

16/09/2014. In this regard, the learned A.R. for the assessee has submitted

that the adjournment application of hearing was sent by the A.R. of the

appellant by speed post on 13/09/2014 and postal bag containing appellants'

post was reached in Jaipur on 14/09/2014 and unfortunately, same was

delivered in the office of the Assistant Registrar on 16/09/2014, the very day

of the hearing. But unfortunately, appellant's adjournment application could

not place before the Hon'ble Bench. Due to delay and carelessness of the

Indian Post, perhaps, appellant's post could not be delivered well before court

time and therefore, the appeal was dismissed ex parte. Generally, speed post

from Sumerpur to Jaipur is delivered next day (within maximum 2 days) but

unfortunately, in appellant's present case, it took 3 days. He also submitted

that the order of dismissal in limine is against the provisions of rule 24 as

appeal was not decided on merit. After the order of Multiplan India Ltd. and

decision of M.P. High Court cited in the order, appellant also gets favours from

many other judgments. Therefore, he prayed that the order passed by the

Hon'ble ITAT may be recalled and decided the case on merit. At the outset,

the learned D.R. has not raised any objection if the order of the Hon'ble ITAT

may be recalled.

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

material available on the record. From perusal of record of this M.A. it appears

that the A.R. of the assessee has sent its adjournment application on 3 MA 32/JP/2014 Mundra Woollen Mills P Ltd. Vs. ACIT

13/09/2014 as per his submission made above but it could not reach on time

before hearing of the appeal. Therefore, in the interest of justice, we are of

the considered view that this Bench order dated 16/09/2014 is required to be

recalled, in view of the facts and circumstances narrated by the A.R. of the

assessee. Accordingly, the same is recalled. The case of hearing is fixed for

04/03/2015 as pronounced in the open court.

4. In the result, the present miscellaneous application of the assessee is

allowed.

Order pronounced in the open court on 26/02/2015.

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:- 26th February, 2015

*Ranjan

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

1. vihykFkhZ@The Appellant- M/s Mundra Woolen Mills (P) Ltd., Industrial Area, Jaipur Road, Kekri.

2. izR;FkhZ@ The Respondent- The A.C.I.T., Circle-2, Ajmer.

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. 32/JP/2014) vkns'kkuqlkj@ By order,

lgk;d iathdkj@Asst. Registrar