M/s M.N. Arora Contractors, New Delhi V. ACIT, New Delhi

ITA 924/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4286 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 18-04-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 17-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA
• Assessee Lawyers: K D DWIVEDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER I.T.A. NO.924/D/2011 ASSESSMENT YEAR : 1998-99 M/S M.N. ARORA, CONTRATOR, VS. A.C.I.T., B-18, PANCHSHEEL ENCLAVE, CIRCLE 13(4), NEW DELHI NEW DELHI PAN NO.6-M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.D. DWIVEDI, ADVOCATE RESPONDENT BY : SHRI A.K. MONGA, SR. DR ORDER PER K.G. BANSAL: AM: THE ASSESSEE HAS TAKEN 5 GROUNDS IN THE APPEAL. GROUND N O.1 IS THAT THE LEARNED CIT(A) ERRED ON FACTS IN STATING THAT THERE WAS N O RESPONSE TO HIS NOTICE FIXING THE HEARING ON 09.12.2010 AS THE ASSESSEE HAD SENT A REGISTERED LETTER DATED 04.12.2010 INFORMING HIM THAT HE WAS UNABLE TO ATTEND HEARING DUE TO HIS AILING HEALTH AND REQUESTING FOR ADJOURNMENT IN THE MIDDLE OF FEB RUARY, 2011 OR THEREAFTER. 2. THE SHORT PRAYER OF THE LEARNED COUNSEL IS THAT THE MAT TER MAY BE RESTORED TO THE FILE OF THE LEARNED CIT(A) SO THAT THE APPEAL MAY BE D ECIDED BY HIM ON MERITS. THE LEARNED DR HAD NO OBJECTION TO GRANTING THE PRAYER. 3. HAVING CONSIDERED THE FACTS AND SUBMISSIONS MADE BEFO RE US, WE ARE OF THE VIEW THAT IT WILL BE IN THE INTEREST OF JUSTICE TO RESTOR E THE APPEAL TO THE FILE OF THE 2 LEARNED CIT(A) WITH A DIRECTION TO HEAR BOTH THE PARTIES AND PASS ORDER ON MERITS. FOR THIS PURPOSE, THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LEARNED CIT(A) ON 26.07.2011 WITH ALL THE EVIDENCES AND SUBMISSIONS ON W HICH IT WANTS TO RELY UPON. THEREAFTER, THE LEARNED CIT(A) SHALL PROCEED AS PER LAW TO D ECIDE THE APPEAL. 4. IN RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STAT ISTICAL PURPOSE. THIS ORDER WAS PRONOUNCED IN OPEN COURT ON 18-04-2011. SD/- SD/- ( I.P. BANSAL ) ( K.G. BANSAL ) JUDICIAL MEMBER ACCOUNT ANT MEMBER DT. 18-04-11 NS COPY FORWARDED TO:- 1. M/S M.N. ARORA, CONTRATOR, B-18, PANCHSHEEL ENCLAVE, N EW DELHI. 2. ACIT, CIRCLE 13(4), NEW DELHI. 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY. BY ORDER (ITAT, NEW DELHI).