M/s Stella Industries Ltd., Gurgaon V. ACIT, New Delhi

MA 109/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9334 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2002-2003
• Appeal Filed On: 18-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEETA SINHA
• Assessee Lawyers: K R MANJANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY : NEW DELHI SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA 109/DEL/2012 (ITA NO. 4000/DEL/2011) ASSESSMENT YEAR: 2002- 2003 M/S. STELLA INDUSTRIES LTD. VS. ACIT, CIRCLE-9(1), 84, AAKASH NEEM MARG, NEW DELHI. DLF PHASE II, GURGAON (APPELLANT) (RES PONDENT) APPELLANT BY : SHRI K.R. MANJANI , ADVOCATE RESPONDENT BY : SMT. MEETA SINHA, SR. DR ORDER PER I.C. SUDHIR, JUDICIAL MEMBER WHILE REITERATING THE CONTENTS OF THE AP PLICATION, THE LD. AR SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 17.4.2012 TO PRESENT ITS CASE, SINCE IT WAS NOT SER VED WITH THE NOTICE OF HEARING FIXED ON THAT DATE. HE SUBMITTED THAT HAD T HE ASSESSEE BEEN SERVED WITH THE NOTICE OF HEARING FIXED ON 17.4.2012, THER E WAS NO REASON FOR IT NOR WAS IT IN THE INTEREST OF THE ASSESSEE AS NOT T O PURSUE ITS APPEAL ON THAT DATE. THE LD. AR ACCORDINGLY REQUESTED TO RECALL TH E EX PARTE DISMISSED ORDER DATED 20.4.2012 OF THE TRIBUNAL AND RESTORE T HE APPEAL FOR HEARING ON ITS MERITS. MA NO. 109/DEL/2012 2 2. THE LD. DR OPPOSED THE APPLICATION. 3. CONSIDERING THE ABOVE SUBMISSIONS WHICH ARE ALSO SUPPORTED BY AN AFFIDAVIT OF THE EXECUTIVE DIRECTOR OF THE APPLICANT COMPANY, WE DO NOT FIND REASON TO DOUBT THE REASON SHOWN BY THE ASSESSEE FO R ITS NON-APPEARANCE BEFORE THE TRIBUNAL ON 17.4.2012. WE THUS WHILE REC ALLING EXPARTE ORDER DATED 20.4.2012 FOR DISMISSAL OF THE APPROVAL, DIRE CT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 7.11.2012, NOTED BY THE PARTI ES. 4. CONSEQUENTLY APPLICATION IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2012. SD/- SD/- (SHAMIM YAHYA) ( I.C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 26.10.2012 *VEENA COPY OF ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER DEPUTY REGISTRAR, ITAT