Glorious Realcon Pvt Ltd, New Delhi V. ITO, New Delhi

MA 127/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8679 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2006-2007
• Appeal Filed On: 30-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUKHBIR CHAUDHARY

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 C : NEW DELHI) (DELHI BENCH C : NEW DELHI) (DELHI BENCH C : NEW DELHI) (DELHI BENCH C : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER SHRI T.S. KAPOOR, BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER SHRI T.S. KAPOOR, BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER SHRI T.S. KAPOOR, BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER M.A. NO.127/DEL./2012 (IN ITA NO.1974/DEL./2010) (ASSESSMENT YEAR : 2006-07) M/S GLORIOUS REALCON PVT. LTD., VS. ITO, WARD 12( 2), C-8/1A, VASANT VIHAR, NEW DELHI. NEW DELHI-110057. (PAN/GIR NO.AACCG4249E) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI U.N. MARWAH, CA REVENUE BY : SHRI SUKHBIR CHAUDHARY, SR.DR ORDER PER U.B.S. BEDI, JM BY MEANS OF THE PRESENT MISCELLANEOUS APPLICATION, ASSESSEE SEEKS TO GET RECALLED ORDER OF THE TRIBUNAL DATED 14.09.2011 PASSED IN I.T.A. NO.1974/DEL./2010 FOR THE ASSESSMENT YEAR 2006-07 O N THE GROUND THAT DUE TO MISCONCEPTION OF THE BENCH NOT WORKING IN FIRST WEE K, BUT WORKING IN SECOND WEEK, THE ASSESSEE COULD NOT APPEAR FOR WHICH ASSE SSEE FILED AFFIDAVIT TO SUPPORT HIS CONTENTION AND PLEADED FOR RECALLING OF THE ORDER PASSED BY THE TRIBUNAL AND HE ALSO UNDERTAKES THAT IN CASE ORDER IS RECALLED AND APPEAL IS FIXED FOR HEARING ON ANY FUTURE DATE, HE WILL NOT COMMIT ANY DEFAULT IN APPEARANCE. 2. LD.DR HAS BEEN HEARD, WHO DID NOT RAISE ANY OBJE CTION IN CASE ORDER OF THE TRIBUNAL IS RECALLED AND CASE IS FIXED FOR HEAR ING. 3. AFTER HAVING HEARD BOTH THE SIDES AND CONSIDERIN G THE MATERIAL ON RECORD, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUF FICIENT CAUSE FROM NOT M.A. NO.127/DEL./2012 (IN I.T.A. NO.1974/DEL./2010) (A.Y. : 2006-07) 2 2 APPEARING ON THE DATE FIXED FOR HEARING OF THE APPE AL. THEREFORE, ORDER DATED 14.09.2011, IS RECALLED AND APPEAL IS FIXED FOR HEA RING ON 23 RD JANUARY, 2013 FOR WHICH NO NOTICE WOULD BE ISSUED AS BOTH THE PARTIES HAVE WAIVED THEIR RIGHT OF NOTICES. 4. AS A RESULT, THIS MISC. APPLICATION FILED BY THE ASSESSEE GETS ALLOWED AS ABOVE. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 07.12.2012. SD/- SD/- (T.S. KAPOOR) (U.B.S. BEDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED : DEC. 07, 2012 SKB COPY FORWARDED TO: 1.APPLICANT 2.RESPONDENT 3.CIT, 4.CIT(A)-XV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR/ITAT