Lea International Ltd., New Delhi V. ADIT, New Delhi

MA 128/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9325 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 28-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRICILLA SINGCIT DRS
• Assessee Lawyers: PRABHAT AGGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER M.A. NO.128/DEL./2012 (IN ITA NO.3715/DEL /2011) (ASSESSMENT YEAR : 2005-06) M/S LEA INTERNATIONAL LTD., VS. ADIT, INTL. TAXA TION, B-1/E, MOHAN COOP. INDUSTRIAL ESTATE, CIRCLE 3(1 ), NEW DELHI. NEW DELHI. (PAN/GIR NO.AAACL8229R) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI PRABHAT AGGARWAL, ADV. REVENUE BY : MS. PRICILLA SINGCIT, DRS ORDER PER U.B.S. BEDI, J.M. BY MEANS OF THE PRESENT APPLICATION, ASSESSEE SEEK S TO GET RECALLED THE ORDER OF THE TRIBUNAL PASSED IN ITA NO.3715/DEL./2011 DATED 16.0 2.2012, RELEVANT TO ASSESSMENT YEAR 2005-06 ON THE GROUND THAT ASSESSEE RECEIVED NOTICE OF HEARING IN THE EVENING OF 16 TH FEBRUARY, 2012 AND IT WAS NOT PRACTICAL POSSIBLE TO APPEAR ON THE DATE OF HEARING OF THE APPEAL. IT WAS THUS PLEADED FOR RECALLING OF THE O RDER. 2. LD.DR HAS BEEN HEARD, WHO DID NOT RAISE ANY OBJE CTION IN CASE ORDER OF THE TRIBUNAL IS RECALLED. 3 HAVING HEARD BOTH THE SIDES AND CONSIDERING THE M ATERIAL ON RECORD, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FROM NOT APPEARING ON THE DATE OF HEARING FIXED IN THIS CASE. THEREFORE, WE RECALL OUR ORDER DATED 16.02.2012 AND FIX M.A. NO.128/DEL./2012 (IN I.T.A. NO.3715/DEL./2011) (A.Y. : 2005-06) 2 THE HEARING OF THE APPEAL ON 10.12.2012 FOR WHICH N O NOTICE SHALL BE ISSUED TO EITHER OF THE PARTIES AS BOTH THE RESPECTIVE PARTIES HAVE WAI VED THEIR RIGHT OF NOTICE. 6. AS A RESULT, MISCELLANEOUS APPLICATION OF THE AS SESSEE GETS ACCEPTED TO THE EXTENT AS ABOVE. ORDER PRONOUNCED IN OPEN COURT ON 30.11.2012. SD/- SD/- (B.C. MEENA) (U. B.S. BEDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : NOV. 30, 2012. SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A)-XXIX, NEW DELHI. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT