S.P.A. Enterprises Ltd., New Delhi V. DCIT Circlr-9(1), New Delhi

MA 107/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3532 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2001-2002
• Appeal Filed On: 16-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MA NO.107/DEL/2010 (IN ITA NO.164/DEL./2008) (ASSESSMENT YEAR : 2001-02) M/S. S.P.A. ENTERPRISES LIMITED, VS. DCIT, CIRCLE 9 (1), BLOCK E, 3 RD FLOOR, NEW DELHI. INTERNATIONAL TRADE TOWER, NEHRU PLACE, NEW DELHI 110 019. (PAN : AACCS0628R) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : SHRI AJAY WADHWA, ADVOCATE REVENUE BY : SHRI N.K. CHAND, DR ORDER PER R.P. TOLANI, JUDICIAL MEMBER : BY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER WHICH WAS DISPOSED OF EX-PARTE VIDE ORDER DATED 30.10.2009 BY INVOKING THE ORDER IN THE CASE OF MULTIPLAN INDIA LIMITED (38 ITD 320). 2. IN THE PETITION, THE ASSESSEE SUBMITTED THAT ON 30.9.2009 THE CASE WAS ADJOURNED TO 18.11.2009 BUT ON 18.11.2009 THE BENCH WAS NOT FUNCTIONING ON THAT DAY; THAT NO FURTHER NOTICE FOR HEARING OF APP EAL WAS SENT TO THE ASSESSEE OR RECEIVED BY THE ASSESSEE COMPANY FOR FIXING THE CASE OF HEARING ON 30.12.2009; THAT THE ASSESSEE HAD SHIFTED ITS OFFIC E AT 303, SOUTHERN PARK, D-2, SAKET PLACE, NEW DELHI 110 017 AND ALSO INFORMED TO THE HON'BLE TRIBUNAL ON 22.2.2008 VIDE LETTER DATED 20.2.2008; THAT ON 1 8.11.2009 THE BENCH DID MA NO.107/DEL/2010 (IN ITA NO.164/DEL./2008) 2 NOT FUNCTION AND FOR FURTHER HEARING NO NOTICE FOR FIXING THE CASE OF HEARING FOR 30.12.2009 WAS EVER SERVED/RECEIVED TO THE ASSE SSEE; THAT THE FACT THAT THE APPEAL WAS DECIDED EX-PARTE CAME TO THE KNOWLEDGE O F THE ASSESSEE WHEN IT HAD RECEIVED THE ORDER OF THE HON'BLE BENCH; THAT T HE ASSESSEE WAS UNABLE TO APPEAR BEFORE THE HON'BLE TRIBUNAL BECAUSE OF NON-R ECEIPT OF NOTICE WAS A REASONABLE AND SUFFICIENT CAUSE FOR ITS INABILITY T O APPEAR BEFORE THE HON'BLE BENCH; THAT THE ASSESSEE HAS A VERY GOOD CASE AND H EARING THE MERITS OF THE CASE WILL RENDER SUBSTANTIAL JUSTICE TO THE ASSESSE E. IN VIEW OF THE AFORESAID SUBMISSIONS, IT WAS PRAYED THAT THE ORDER OF THE TR IBUNAL MAY BE RECALLED AND THE MISC. APPLICATION MAY BE ALLOWED. 3. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN ATTENDING THE HEAR ING OF THE CASE AND IT IS A FIT CASE FOR RECALLING THE ORDER. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING FOR 7.9.2010. AS THE SAID DATE WAS INTIMATED AT THE TIME OF HEARING, THE ISSUANCE OF NOTICE IS D ISPENSED WITH. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 30 TH DAY OF APRIL, 2010 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (A.K. GARODIA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.