Stracon India Ltd, New Delhi V. DCIT Circle -9 (1), New Delhi

MA 13/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6897 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 24-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALIL MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER M.A NO. 13/DEL/2011 (ITA NO.738/DEL/08) ASSESSMENT YEAR : 2003-04 M/S STRACON INDIA LTD., 303, D-2, SOUTHERN PARK, DISTRICT CENTRE, SAKET, NEW DELHI 110 017. PAN : AACS4622F VS. DCIT, CIRCLE 9(1), NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI NEM SINGH, ADVOCATE RESPONDENT BY : SHRI SALIL MISHRA, DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER: VIDE THE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE HAS SOUGHT RECALL OF EX PARTE ORDER PASSED BY THE TRIBU NAL DATED 19 TH NOVEMBER, 2010 IN ITA NO.738/DEL/2008. THE APPEAL FILED BY T HE DEPARTMENT WAS DECIDED BY WAY OF EX PARTE ORDER ON ACCOUNT OF NON-APPEARAN CE OF THE ASSESSEE ON THE FIXED DATE OF HEARING. IT IS MENTIONED IN THE ORDE R THAT NOTICE WAS SENT TO THE ASSESSEE BY REGISTERED POST ON 29 TH OCTOBER, 2010 AT THE ADDRESS AVAILABLE ON RECORD AND NONE IS PRESENT ON BEHALF OF THE ASSESSE E. 2. IT IS THE CASE OF THE ASSESSEE THAT THE ADDRESS OF THE ASSESSEE WAS CHANGED AND THE NOTICE OF HEARING WAS SENT AT THE O LD ADDRESS. IT IS ALSO THE CASE OF THE ASSESSEE THAT CHANGE IN ADDRESS WAS INT IMATED TO THE TRIBUNAL VIDE LETTER DATED 30 TH NOVEMBER, 2009 WHEN A REQUEST FOR ADJOURNMENT OF A PPEAL WAS MADE AND IN WHICH AT PARA NO.4 IT WAS STATED AS UND ER:- MA NO.13/DEL/2011 2 4. AT PRESENT THE ASSESSEES ADDRESS IS 303, SOUTH ERN PARK, D-2 SAKET PLACE, NEW DELHI 17, THEREFORE, FOR FURTHER CORRESPONDENCE THE ABOVE SAID ADDRESS MAY KINDLY BE NOTED ON FILE. 3. THUS, IT IS THE CASE OF THE ASSESSEE THAT NOTICE HAVING NOT BEEN RECEIVED AT THE FRESH ADDRESS, THE ASSESSEE HAD REASONABLE C AUSE FOR NON-APPEARANCE BEFORE THE TRIBUNAL ON THE FIXED DATE OF HEARING AN D, THEREFORE, THE ORDER OF THE TRIBUNAL SHOULD BE RECALLED. 4. TO SUPPORT THE CONTENTIONS RAISED IN THE APPLICA TION, AN AFFIDAVIT HAS ALSO BEEN FILED. 5. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS. WE FIND THAT THE AFOREMENTIONED APPEAL WAS HEARD ON 15 TH NOVEMBER, 2010 AND THE PERUSAL OF THE NOTICE SENT FOR HEARING REVEALS THAT THE ADDRES S OF THE ASSESSEE ON WHICH THE NOTICE WAS SENT WAS OLD ONE. WE ALSO FOUND THAT LE TTER DATED 30 TH NOVEMBER, 2009 IN WHICH FRESH ADDRESS WAS INTIMATED IS ALSO E XISTING ON RECORD OF THE TRIBUNAL. THEREFORE, WE ARE SATISFIED THAT THERE W AS REASONABLE AND SUFFICIENT CAUSE FOR NON-APPEARANCE BY THE ASSESSEE ON THE FIX ED DATE OF HEARING. THEREFORE, WE RECALL OUR AFOREMENTIONED EX PARTE OR DER AND RESTORE THE APPEAL FOR FRESH HEARING. FRESH DATE OF HEARING HAS BEEN FIXED FOR 4 TH JANUARY, 2012. THE DATE OF HEARING OF 4 TH JANUARY, 2010 WAS DULY NOTED BY BOTH THE PARTIES WAVING THEIR RIGHT TO RECEIVE NOTICE OF HEARING FOR THAT DATE. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. . THE ORDER PRONOUNCED IN THE OPEN COURT ON 16.09.20 11. SD/- SD/- [B.C. MEENA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 16.09.2011. DK MA NO.13/DEL/2011 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES MA NO.13/DEL/2011 4 DATE OF DICTATION 16.9.2011 DATE OF PRESENTATION OF THE DRAFT ORDER TO THE MEMBER 19.9.2011 DATE OF RETURN FROM THE BENCH AFTER PRONOUNCEMENT &SIGNING DATE OF DISPATCH OF THE ORDER TO THE BENCH