Biltech Building Elements Ltd., New Delhi V. ACIT, New Delhi

MA 12/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8960 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 11-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABH KANT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER M.A NO.12/DEL/2012 (ITA NO.1602/D/2011) ASSESSMENT YEAR : 2006-07 M/S BILTECH BUILDING ELEMENTS LTD., THAPAR HOUSE, 124, JANPATH, NEW DELHI. VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 (1), NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI P.C. YADAV, ADVOCATE RESPONDENT BY : SHRI PRABH KANT, SR. DR O R D E R PER A.D. JAIN, JUDICIAL MEMBER: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE SEEKING RECALL OF THE EX PARTE ORDER DATED 01.06.2011, PASS ED BY THE TRIBUNAL IN ITA NO.1602/DEL/2011. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED I N LIMINE ON ACCOUNT OF FAILURE OF THE ASSESSEE TO PUT IN APPEARANCE AT THE TIME OF HEARING. THE APPEAL WAS FIXED FOR HEARING ON 01.06..2011 WHICH DATE OF HEARING WAS DULY TAKEN NOTE OF BY THE ASSESSEE. IT WAS, IN THESE CIRCUMSTANCES , PRESUMED THAT THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL AND TH E APPEAL WAS, THEREFORE, DISMISSED IN LIMINE. 3. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLICAT ION THAT THE ABSENCE OF REPRESENTATION BY THE ASSESSEE ON THE DATE OF HEARI NG OF THE CAPTIONED APPEAL WAS DUE TO THE SUDDEN ILLNESS OF THE CHARTERED ACCO UNTANT MS REENA LAMBA, MA NO.12/DEL/2012 2 WHO HAD BEEN ENTRUSTED TO APPEAR BEFORE THE TRIBUNA L. IT WAS ALSO CLARIFIED THAT ON THE DATE OF HEARING THE SAID MS REENA LAMBA WAS DOWN WITH FEVER AND HENCE SHE COULD NOT APPEAR BEFORE THE TRIBUNAL NOR COULD SHE INFORM ANY OTHER PERSON TO APPEAR. TO THIS EFFECT, AFFIDAVITS OF SHRI V.K. SABLOK, DIRECTOR OF THE ASSESSEE COMPANY AS WELL AS MRS REENA LAMBA, THE COUNSEL OF THE ASSESSEE, HAVE ALSO BEEN FILED. 4. HAVING HEARD BOTH THE PARTIES AND HAVING PERUSED THE MATERIAL ON RECORD, WE FIND THAT THE ASSESSEE WAS VISITED WITH SUFFICIE NT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING OF THE A PPEAL. WE, THEREFORE, RECALL THE SAID EX PARTE ORDER. THE CASE IS NOW FIXED FOR HEA RING ON MERIT ON 16.01.2013. NO FRESH NOTICE SHALL ISSUE AS THE DATE OF HEARING OF THE APPEAL HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.20 12. SD/- SD/- [G.D. AGRAWAL] [A.D. JAIN] VICE PRESIDENT JUDICIAL MEMBER DATED, 31.08.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES