Jagran Agents Pvt. Limited, New Delhi V. ACIT, New Delhi

MA 128/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6899 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 05-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA
• Assessee Lawyers: GOPAL NATHANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E DELHI BEFORE SHRI C.L. SETHI AND SHRI K.G. BANSAL M.A. NO. 128(DEL)/2011 (ARISING OUT OF ITA NO. 3138(DEL)/2010) ASSESSMENT YEAR: 2006-07 M/S JAGRAN AGENTS PVT. LTD., AS SISTANT COMMISSIONER OF INCOME FLAT NO. 1104, 11 TH FLOOR, VS. TAX, CIRCLE 4(1), NEW DELHI. HEMKUNT CHAMBER, NEHRU PLACE, NEW DELHI-19. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI GOPAL NATHANI, FCA RESPONDENT BY : SMT. ANUSHA KHURANA, SR. DR DATE OF HEARING : 16.09.2011 DATE OF PRON OUNCEMENT: 16.09.2011 ORDER PER K.G. BANSAL ; AM IN THIS CASE, THE TRIBUNAL HAD PASSED THE ORDER O N 06.01.2011, IN WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED I N LIMINE FOR NON- PROSECUTION. THE ASSESSEE FILED AN APPLICATION FOR RECALLING THE ORDER ON THE GROUND THAT ITS COUNSEL MISREAD THE CAUSE LIST FOR THE PERIOD 27.12.2010 TO 06.01.2011 TO THE EFFECT THAT D BENCH OF THE TRIBUNAL WILL NOT BE FUNCTIONING ON 06.01.2011, WHEN THE CASE WAS FIXED FOR HEARING. THEREFORE, HE DID NOT ATTEND TO THE HEARING OF TH E APPEAL. THE APPLICATION IS ACCOMPANIED BY COPIES OF THE CAUSE LIST AND TH E AFFIDAVIT OF SHRI GOPAL MA NO. 128(DEL)/2011 2 NATHANI, C.A., THE COUNSEL OF THE ASSESSEE. IN TH E AFFIDAVIT, IT IS INTER-ALIA MENTIONED THAT HE DID NOT APPEAR ON 06.01.2011 ON THE UNDERSTANDING THAT D BENCH WOULD NOT FUNCTION DURING FIRST WEEK OF JANUARY, 2011 BY MISREADING NOTE NO. 1, THAT D, E, F, G, H & I BENCHES WILL NOT FUNCTION DURING THE FIRST WEEK. THESE VERY SUBM ISSIONS WERE REITERATED IN THE COURSE OF HEARING BEFORE US ON 16.09.2011. IT IS PRAYED THAT THE NON- ATTENDANCE HAD BEEN DUE TO MIS-UNDERSTANDING, WH ICH IS A SUFFICIENT CAUSE. THEREFORE, THE APPEAL MAY BE RESTORED. THE LD. DR OPPOSED THE APPLICATION BY SUBMITTING THAT THE FIRST WEEK IN NOTE NO. 1 REFERS TO THE WEEK FROM 27.12.2010 TO 31.12.2010 AND NOT TO THE WEEK FROM 03.01.2011 TO 06.01.2011. 2. WE HAVE CONSIDERED THE FACTS OF THE CASE AND SUBMISSIONS MADE BEFORE US. ALTHOUGH NOTE NO. 1 IS CLEAR IN ITS CO NTENT, YET THE LD. COUNSEL FOR THE ASSESSEE HAS DEPOSED ON OATH THAT HE MISUN DERSTOOD IT AND THAT IS WHY HE DID NOT ATTEND TO THE CASE ON 06.01.2011. THE ASSESSEE SHOULD NOT SUFFER BECAUSE OF MISREADING ON THE PART OF THE LD . COUNSEL. THEREFORE, WE ARE OF THE VIEW THAT IT IS A FIT CASE FOR RECAL LING THE ORDER SO THAT THE APPEAL MAY BE DECIDED ON MERITS. IT IS ORDERED A CCORDINGLY. MA NO. 128(DEL)/2011 3 3. THE CASE IS FIXED FOR HEARING ON 30.09.2011. THIS WAS PRONOUNCED IN THE OPEN COURT ON 16.09.2011. BOTH THE PARTIE S WERE INTIMATED THAT NO NOTICE SHALL BE SENT FOR HEARING THE CASE ON 30.09.2011. 4. IN THE RESULT, THE APPLICATION IS ALLOWED. SD/- SD/- (C.L. SETHI) (K.G.BANSA L) JUDICIAL MEMBER ACCOUNTANT MEMBER SP SATIA COPY OF THE ORDER FORWARDED TO:- M/S JAGRAN AGENTS (P) LTD., NEW DELHI. ACIT, CIRCLE 4(1), NEW DELHI. CIT(A) CIT THE DR, ITAT, NEW DELHI. ASSISTANT REGISTRAR.