M/s. Supertrans Logistics (Pvt.) Ltd., New Delhi V. ITO, New Delhi

MA 11/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6584 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 21-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI DELHI BENCH G : NEW DELHI DELHI BENCH G : NEW DELHI DELHI BENCH G : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI B.K.HALDAR, AM BEFORE SHRI R.P.TOLANI, JM AND SHRI B.K.HALDAR, AM BEFORE SHRI R.P.TOLANI, JM AND SHRI B.K.HALDAR, AM BEFORE SHRI R.P.TOLANI, JM AND SHRI B.K.HALDAR, AM MISCELLANEOUS APPLICATION NO.11/DEL/2011 MISCELLANEOUS APPLICATION NO.11/DEL/2011 MISCELLANEOUS APPLICATION NO.11/DEL/2011 MISCELLANEOUS APPLICATION NO.11/DEL/2011 (IN ITA NO.1301/DEL/2010) (IN ITA NO.1301/DEL/2010) (IN ITA NO.1301/DEL/2010) (IN ITA NO.1301/DEL/2010) ASSESSMENT YEAR : 2004 ASSESSMENT YEAR : 2004 ASSESSMENT YEAR : 2004 ASSESSMENT YEAR : 2004- -- -05 0505 05 M/S SUPER TRANS LOGISTIC M/S SUPER TRANS LOGISTIC M/S SUPER TRANS LOGISTIC M/S SUPER TRANS LOGISTIC PVT.LTD., PVT.LTD., PVT.LTD., PVT.LTD., 2 22 2- -- -D, D,D, D, POCKET POCKET POCKET POCKET- -- -F, F,F, F, MAYUR VIHAR, PHASE MAYUR VIHAR, PHASE MAYUR VIHAR, PHASE MAYUR VIHAR, PHASE- -- -II, II,II, II, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -9(4), 9(4), 9(4), 9(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIJAY GUPTA, CA. RESPONDENT BY : SHRI A.K.MONGA, SR.DR. ORDER ORDER ORDER ORDER PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : PER R.P.TOLANI, JM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 26.10.2010 VIDE WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED DUE TO NON- APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAD NOT RECEIVED ANY NOTICE OF HEARING FOR 26 TH OCTOBER, 2010 AND THEREFORE, NOBODY COULD APPEAR BEFORE THE TRIBU NAL ON THE SAID DATE. IN SUPPORT OF THIS CONTENTION, AN AFFIDAVIT HAS ALSO BEEN FILED BY HIM. 3. AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED T HAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE PART OF THE ASSESSEE ON THE FIXED DATE OF HEARING. IN VIEW OF THIS, WE RECALL OUR ORDER DATED 26.10.2010 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING AFRESH ON MA-11/DEL/2011 2 3 RD OCTOBER, 2011. NO NOTICE NEEDS TO BE ISSUED AS BO TH THE SIDES HAVE TAKEN NOTE OF THE SAID DATE, AS ANNOUNCED IN THE OP EN COURT. 4. IN THE RESULT, THE APPLICATION OF THE ASSESSEE I S ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 17 TH JUNE, 2011. SD/- SD/- (B.K.HALDAR) (B.K.HALDAR) (B.K.HALDAR) (B.K.HALDAR) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) (R.P.TOLANI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 17.06.2011. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR