M/s. Indian Summers, New Delhi V. ACIT, New Delhi

MA 133/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9326 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 23-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSAN D GEORGE
• Keywords: Reasonable cause

Judgement Text

MA NO. 133/DEL/2012 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY (E) NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI C.M. GARG, JUDICIAL MEMBER MA NO. 133/DEL/2012 (IN ITA NO. 289/DEL/2010) A.Y. 2004-05 M/S INDIAN SUMMER, VS. ACIT, CIRCLE 22(1), D-806, NEW FRIENDS COLONY, NEW DELHI NEW DELHI 110 065 (PAN : AAAF17501C) ( APPELLANT] (RESPONDENT) ASSESSEE BY : SH. R.K. GUPTA, ADV. DEPARTMENT BY : MS. SUSAN D. GEORGE. SR. D.R. ORDER PER SHAMIM YAHYA, AM BY WAY OF THIS MISC. APPLICATION ASSESSEE SEEKS RE CALL OF ORDER OF THE TRIBUNAL PASSED IN ITA NO. 289/DEL/2010 DATED 14.1 0.2011. THE SAID APPEAL WAS DISMISSED FOR NON-PROSECUTION. NOW THE ASSESSEE H AS SUBMITTED THAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEE FOR NON-APPEARA NCE ON THE DATE OF HEARING BEFORE THE TRIBUNAL. THE NOTICE IN THIS REGARD W AS NOT RECEIVED BY THE ASSESSEE. IT IS NOW CONTENDED THAT ASSESSEE CAME TO KNOW OF THIS MATTER WHEN THE SHOW CAUSE NOTICE IN RESPECT OF LEVYING OF PENALTY U/S. 271(1)(C) OF THE ACT WAS RECEIVED BY THE ASSESSEE. HENCE, IT IS PLEADED THAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEE FOR NON-APPEARANCE ON THE DATE OF HEARING. HENCE, IT WAS REQUESTED MA NO. 133/DEL/2012 2 THAT THE AFORESAID ORDER OF THE TRIBUNAL MAY BE REC ALLED AND HEARD ON MERITS. LD. DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTI ON TO THE ABOVE PROPOSITION. ACCORDINGLY, WE RECALL OUR AFORESAI D ORDER DATED 14.10.2011. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 28.1.2013 . 2. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30/11/201 2. SD/- SD/- [C.M. GARG] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 30/11/2012 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES