Express Earthmovers & Equipments Pvt. Ltd., New Delhi V. ACIT, New Delhi

MA 145/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9702 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 08-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SEN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER M.A NO.145/DEL/2012 (ITA NO.402/D/2012) ASSESSMENT YEAR : 2008-09 M/S EXPRESS EARTHMOVERS EQUIPMENTS PVT. LTD., NEW DELHI. VS. ACIT, CENTRAL CIRCLE-22, NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SANAT KAPOOR, ADVOCATE RESPONDENT BY : SMT. S. SEN, DR O R D E R PER A.D. JAIN, JUDICIAL MEMBER: VIDE THE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE SEEKS THE RECALL OF THE EX PARTE ORDER DATED 01.08.2012, PASS ED BY THE TRIBUNAL IN ITA NO.402/DEL/2012. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED I N LIMINE ON ACCOUNT OF FAILURE OF THE ASSESSEE TO PUT IN APPEARANCE AT THE TIME OF HEARING. THE APPEAL FILED BY THE ASSESSEE WAS FIXED FOR HEARING ON 01.0 8.2012. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE WHICH WAS NOT RETURNED UNS ERVED. IT WAS, IN THESE CIRCUMSTANCES, PRESUMED THAT THE ASSESSEE WAS NOT I NTERESTED IN PROSECUTING THE APPEAL AND THE APPEAL WAS, THEREFORE, DISMISSED IN LIMINE. 3. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLICAT ION THAT THE ASSESSEE COULD NOT PUT IN APPEARANCE AT THE TIME OF HEARING OF THE APPEAL DUE TO AN INADVERTENT MISTAKE ON THE PART OF THE ACCOUNTANT O F THE ASSESSEE COMPANY. THE MA NO.145/DEL/2012 2 LD. AR OF THE ASSESSEE WAS AWARE OF THE DATE OF HEA RING OF 01.08.2012 AND SINCE MR. R.K. GUPTA, AR OF THE COMPANY WAS TO BE IN JAMM U ON THAT DAY, HE DRAFTED THE ADJOURNMENT LETTER AND EMAILED IT TO THE ACCOUN TANT OF THE COMPANY MR. MANORANJAN NAYAK, TO FILE THE SAME WITH THE TRIBUNA L IN ADVANCE FOR TAKING ADJOURNMENT IN THE MATTER. THE SAID MR. MANORANJAN NAYAK WAS ALSO INSTRUCTED TO SUBMIT THE COPY OF THE APPLICATION FOR ADJOURNME NT ON THE DATE OF HEARING IN PERSON. BUT, DUE TO SOME URGENT MEDICAL PROBLEM IN HIS FAMILY NEITHER SHRI NAYAK COULD SUBMIT THE APPLICATION BEFORE THE TRIBU NAL NOR COULD BE DEPUTE SOME PERSON TO DO THE NEEDFUL AT THE LAST HOUR. IT HAS, THUS, BEEN PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 01.08.2012 MAY BE RECALLED AN D THE APPEAL BE RESTORED. AFFIDAVITS OF MR. MANORANJAN NAYAK, THE ACCOUNTANT OF THE ASSESSEE AND OF SHRI SANJEEV MAHAJAN, DIRECTOR OF THE ASSESSEE IN SUPPOR T OF THE MISCELLANEOUS APPLICATION HAVE ALSO BEEN FILED. 4. HAVING HEARD BOTH THE PARTIES AND HAVING PERUSED THE MATERIAL ON RECORD, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON 01.08.2012, WHEN T HE APPEAL WAS CALLED FOR HEARING. THEREFORE, WE RECALL OUR AFOREMENTIONED OR DER AND RESTORE ITA NO.402/DEL/2012 TO ITS ORIGINAL NUMBER. THE APPEAL WILL NOW BE LISTED FOR HEARING ON 21.02.2013. NO FRESH NOTICE SHALL ISSUE AS THIS DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 21.1 2.2012. SD/- SD/- [J.S. REDDY] [A.D. JAIN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 21.12.2012. MA NO.145/DEL/2012 3 DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES