Hi-tech Amusement & Recreation (India) Ltd., New Delhi V. DCIT, New Delhi

MA 14/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6395 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 17-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MANGA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MA NO. 14/DEL/11 (IN ITA NO.3064/D/10) ASSTT. YEAR 2006-07 HI-TECH AMUSEMENT & RECREATION (INDIA) LIMITED, 121 GURU HARKISHAN NAGAR, PASCHIM VIHAR, NEW DELHI 81. VS. DEPUTY CIT, CIRCLE 12(1), NEW DELHI. APPELLANT BY: SHRI K SAMPATH, ADVOCATE RESPONDENT BY: SHRI A.K. MANGA, DR. ORDER PER RAJPAL YADAV, JM : THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT AN APPARENT ERROR IN THE O RDER OF TRIBUNAL DATED 19 TH AUGUST, 2010 PASSED IN ITA NO. 3064/D/10, VIDE WHI CH APPEAL OF THE ASSESSEE HAS BEEN DISMISSED FOR WANT OF PROSECUTION . IT IS PLEADED IN THE APPLICATION THAT APPEAL WAS PRESENTED IN THE TR IBUNAL ON 17 TH JUNE, 2010. AT THAT POINT OF TIME, AN ACKNOWLEDGEMENT CUM NOTICE WAS HANDED MA NO. 14/DEL/11 (IN ITA NO. 3064/D/10) A.Y. 2006-07 2 OVER TO THE PERSON CAME FOR SUBMISSION OF THE APPEA L. IN THE ACKNOWLEDGEMENT, DATE OF HEARING WAS MENTIONED AS 19.8.2010. THIS ACKNOWLEDGMENT SLIP WAS MISPLACED BY THE JUNIOR ST AFF AND ASSESSEE IS REMAINED UNDER THE BONAFIDE IMPRESSION THAT A SEPAR ATE NOTICE INTIMATING THE DATE OF HEARING WOULD ALSO BE SENT B Y THE TRIBUNAL IN DUE COURSE. IN THE AFFIDAVIT OF THE DIRECTOR, SHRI V.V . CHADDHA IT IS DEPOSED THAT ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTIN G ITS APPEAL. DUE TO THE BONAFIDE ERROR IN CONSTRUING THE PROCEDURE, THE HEARING COULD NOT BE ATTENDED ON 19 TH AUGUST, 2010. THE ASSESSEE PLEADED THAT ORDER DAT ED 19 TH AUGUST, 2010 MAY PLEASE BE RECALLED AND APPEAL BE HEARD ON MERIT. ON THE OTHER HAND, LD. DR SUBMITTED THAT INSPITE OF PROPER SERVICE OF NOTICE, THE ASSESSEE FAILED TO APPEAR BEFORE THE TR IBUNAL. THEREFORE, ITS APPEAL HAS RIGHTLY BEEN DISMISSED FOR WANT OF PROSE CUTION. 2. WE HAVE DULY CONSIDERED THE RIVAL CONTENTION AND GONE THROUGH THE RECORD CAREFULLY. FROM THE AFFIDAVIT OF THE DIR ECTOR, IT REVEALS THAT THE PERSON WHO HAS CAME TO THE TRIBUNAL FOR FILING THE APPEAL MISPLACED THE ACKNOWLEDGMENT CUM NOTICE ISSUED BY THE TRIBUNAL. T HIS PROCEDURE HAS BEEN INITIATED IN THE TRIBUNAL RECENTLY. WHEREBY HE ARING IN THE APPEALS IS BEING FIXED AFTER 60 DAYS FROM THE DATE OF INSTITUT ION AND THE NOTICE CUM ACKNOWLEDGEMENT IS BEING ISSUED AT THE TIME OF PRES ENTATION OF APPEAL. EARLIER SEPARATE NOTICE WAS BEING SENT TO THE RESPE CTIVE PARTIES ABOUT MA NO. 14/DEL/11 (IN ITA NO. 3064/D/10) A.Y. 2006-07 3 THE DATE OF HEARING. CONSIDERING THE APPLICATION AS WELL AS AFFIDAVIT OF THE DIRECTOR, WE ARE OF THE VIEW THAT ASSESSEE WAS PREV ENTED BY SUFFICIENT REASONS FOR NOT APPEARING ON 19 TH AUGUST, 2010 WHEN ITS APPEAL WAS CALLED FOR HEARING. WE RECALL OUR ORDER DATED 19 TH AUGUST, 2010, RESTORE THE APPEAL TO ITS ORIGINAL NUMBER AND DIRECT THE RE GISTRY TO FIX THE HEARING ON 14 TH JUNE, 2011. THIS DATE HAS BEEN ANNOUNCED IN THE OP EN COURT AND NO SEPARATE NOTICE WILL BE ISSUED TO THE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH APRIL, 2011. SD/- [A.K. GARODIA] [RAJPAL YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15.4.2011 VEENA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT