General Manager (Telecom), Muzaffarnagar V. ITO (TDS & Survey), Muzaffarnagar

MA 1/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8681 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 25-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: K C KAUSHIK
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI A.N. PAHUJA M.A. NOS. 1, 2 & 3/DEL/2012 ( IN ITA NOS. 258, 259 & 260/DEL/2011) ASSTT. YRS: 2008-09,09-10 & 2010-11 GEN. MANAGER (TELECOM), BSNL, VS. INCOME-TAX OFFIC ER PATEL NAGAR, MUZAFFARNAGAR. (TDS & SURVEY), MUZAFFARNAGAR. ( APPLICANT ) ( RESPONDENT ) APPLICANT BY : SHRI K.C. KAUSHIK ADV. RESPONDENT BY : MS. Y. KAKKAR SR. DR ORDER PER R.P. TOLANI, J.M : THESE ARE THREE MISC. APPLICATIONS U/S 254(2) OF TH E I.T. ACT, 1961, BY THE ASSESSEE AGAINST ITATS CONSOLIDATED ORDER DAT ED 29-12-2011PASSED IN THE ABOVE CAPTIONED APPEALS. 2. LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE MISC. APPLICATIONS AND CONTENDS THAT ASSESSEE I S A GOVT. UNDERTAKING REPRESENTED THROUGH ITS GENERAL MANAGER; APPEALS OF ASSESSEE WERE FIXED FOR HEARING BEFORE THE ITAT ON 29-12-20122; DUE TO NON -AVAILABILITY OF DEALING OFFICER WHO WAS ON LEAVE FROM 27-1-2011 TO 29-12-20 11, INADVERTENTLY THE DATE OF HEARING COULD NOT BE COMMUNICATED TO THE CO UNSEL AND AS SUCH THERE COULD BE NO REPRESENTATION BEFORE THE BENCH ON THE APPOINTED DATE. LD. COUNSEL FURTHER SUBMITTED THAT IDENTICAL ISSUE INVO LVED IN THESE APPEALS HAS BEEN ALREADY DECIDED BY ITAT IN FAVOUR OF GENERAL MANAGER (TELECOM), 2 BSNL. IN SUPPORT A COPY OF ITAT ORDER IN ITA NOS. 1 117 TO 1119/DEL/11 IN THE CASE OF GENERAL MANAGER (TELECOM), BSNL VS. ITO (TDS) DATED 17-6- 2011 HAS BEEN FILED, WHEREIN IDENTICAL ISSUE HAS BE EN RESTORED BACK TO THE FILE OF ASSESSING OFFICER FOR DECISION AFRESH. 2.1. LD. COUNSEL CONTENDED THAT IN VIEW OF ABOVE, A SSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE ITA T. HE PRAYED THAT IN THE INTEREST OF JUSTICE, THE EX PARTE ORDER DATED 29- 12-2011 PASSED IN THE ABOVE CAPTIONED APPEALS MAY BE RECALLED, FOR DECISION AFR ESH, ON MERITS, AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LEARNED D.R. IS HEARD. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. IN VIEW OF ABOVE CIRCUMSTANCES , WE HOLD THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE ITAT ON THE APPOINTED DATE. ACCORDINGLY, WE RECALL OUR ORDER DA TED 29-12-2011 PASSED IN THE ABOVE CAPTIONED APPEALS AND RESTORE THE APPEALS TO THEIR ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE APPEALS IN DUE COURSE BY ISSUING NOTICES OF HEARING TO THE PARTIES ACCORDINGLY. ORDER PRONOUNCED IN OPEN COURT ON 13-07-2012. SD/- SD/- (A.N. PAHUJA ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13-07-2012. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR 3