GSI India, New Delhi V. DIT(E), New Delhi

MA 15/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6373 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 05-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: DR RAKESH GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C DELHI BEFORE SHRI R.P. TOLANI AND SHRI K.G. BANSAL M.A. NO. 15(DEL)/2011 (ARISING OUT OF ITA NO. 3733(DEL)/2009) ASSESSMENT YEAR: 2008-09 M/S GSI INDIA, DIRECTOR OF INCOME-TAX (EXEMPTIONS) (FORMERLY M/S EAN INDIA), VS. AAYKAR BHAW AN, ROOM NO. 301, NEW DELHI. 3 RD FLOOR, LAXMI NAGAR DISTT. CENTRE, DELHI-92. (APPLICANT) (RESPONDENT) APPLICANT BY : DR. RAKESH GUPTA, ADVOCATE RESPONDENT BY : MS . Y. KAKKAR, SR. DR ORDER PER K.G. BANSAL : AM IN THIS CASE, THE TRIBUNAL HAD PASSED ITS ORDER ON 17.06.2010, IN WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED FO R NON-PROSECUTION. THE ASSESSEE MOVED AN APPLICATION FOR RECALLING THE ORDER ON 05.01.2011 MENTIONING INTER-ALIA THAT THE NOTICE FOR HEARIN G TO BE CONDUCTED ON 17.6.2010 WAS NOT RECEIVED BY IT. THEREFORE, IT WAS NOT IN A POSITION TO COMPLY WITH THE NOTICE. AN AFFIDAVIT IN THIS R EGARD HAS ALSO BEEN FILED FROM SHRI VINAY GUPTA, THE AUTHORIZED SIGNATORY , SWORN ON 3.1.2011. 2. IN THE COURSE OF HEARING BEFORE US, THE LD. CO UNSEL FOR THE ASSESSEE REITERATED THE AFORESAID AVERMENT MADE IN THE APP LICATION AND THE AFFIDAVIT. CONSEQUENTLY, IT WAS REQUESTED THAT THE ORDER MAY BE RECALLED FOR MA NO. 15(DEL)/2011 2 DECIDING THE APPEAL ON MERITS. IN REPLY, THE LD. DR SUBMITTED THAT THE AVERMENT OF THE ASSESSEE MAY BE VERIFIED FROM TH E RECORD OF THE TRIBUNAL. 3. WE HAVE CONSIDERED THE FACTS OF THE CASE AND SUBMISSIONS MADE BEFORE US. IT IS SEEN THAT A NOTICE WAS ISSU ED ON 25.4.2010 UNDER WHICH THE APPEAL WAS FIXED FOR HEARING ON 17.6.2010. THE RECORD CONTAINS A COPY OF THE NOTICE BUT THE EVIDENCE REGARDING ITS SERVICE IS NOT THERE ON RECORD. THEREFORE, IT IS HELD THAT THE AVERMEN T MADE BY THE ASSESSEE IN THE APPLICATION IS CORRECT. SINCE THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE AS AFORESAID IN COMPLYING WITH THE NOTICE, THE ORDER IS RECALLED SO THAT THE APPEAL MAY BE DECIDED ON MERITS. BO TH THE PARTIES WERE INFORMED THAT THE APPEAL SHALL BE HEARD ON 07.0 7.2011 FOR WHICH NO FURTHER NOTICE SHALL BE ISSUED. 4. IN THE RESULT, THE APPLICATION IS ALLOWED. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 20 MAY, 2011. SD/- SD/- (R.P. TOLANI) (K.G.BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE OF ORDER: 20-05-2011. SP SATIA COPY OF THE ORDER FORWARDED TO:- GSI INDIA, NEW DELHI. DIT (EXEMPTIONS), DELHI. CIT(A) CIT THE DR, ITAT, NEW DELHI. ASSISTANT REGISTRAR.