Paliwal Industries (P) Ltd, V. ACIT Panipat Circle,

MA 160/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4701 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 30-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY (D) : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A NO. 160/DEL/2010 (ITA NO.3894/DEL/07) ASSESSMENT YEAR : 2004-05 M/S PALIWAL INDUSTRIES PVT. LTD., PLOT NO.8, SECTOR 25, HUDA, PANIPAT. PAN : AAACP7409B VS. ASSTT. COMMISSIONER OF INCOME TAX, PANIPAT. (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI R.P. SINGH, ADDL. CIT O R D E R PER I.P. BANSAL, JUDICIAL MEMBER: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE HAS SOUGHT RECALL OF THE EX PARTE ORDER DATED 16 TH DECEMBER, 2009 PASSED IN ITA NO.3894/DEL/2007. THE APPEAL OF THE ASSESSEE WAS D ISMISSED EX PARTE ON ACCOUNT OF NON-PROSECUTION AS ON THE FIXED DATE OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. IN THE APPLICATION IT HAS BEEN MENTIONED THAT THE CASE WAS FIRST FIXED ON 8 TH OCTOBER, 2009 AND THE ASSESSEE VIDE APPLICATION SE NT THROUGH FAX DATED 5 TH OCTOBER, 2009 HAD MADE THE REQUEST FOR CONSIDERATI ON OF THE PAPER BOOK FILED AND FOR CONSIDERATION OF SPEC IAL BENCH DECISION IN THE CASE OF TOPMAN EXPORTS VS. ITO AND AN ADJOURNMENT REQUES T WAS MADE. ON THAT DATE THE MATTER WAS ADJOURNED TO 16 TH DECEMBER, 2009 FOR WHICH NO NOTICE WAS RECEIVED BY THE ASSESSEE AND THESE FACTS ARE ALSO C ONFIRMED VIDE AFFIDAVIT FILED MA NO.160/DEL/2010 2 BY SHRI AVINASH CHANDER SHARMA, THE MANAGING DIRECT OR OF THE CONCERN DATED 19.03.2010. 2. IN THIS VIEW OF THE SITUATION, AFTER CONSIDERING THE CONTENTS OF THE MISCELLANEOUS APPLICATION AND AFTER CONSIDERING THE CONTENTS OF THE AFFIDAVIT, AS NO NOTICE WAS SERVED ON THE ASSESSEE, WE ARE SATISF IED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND SUFFICIENT CAUSE FROM A PPEARING ON THE FIXED DATE OF HEARING. THEREFORE, WE RECALL OUR AFOREMENTIONED E X PARTE ORDER AND RESTORE THIS APPEAL FOR HEARING IN DUE COURSE. THE REGISTRY IS DIRECTED TO FIX THE PRESENT APPEAL FOR HEARING IN THE REGULAR COURSE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. . THE ORDER PRONOUNCED IN THE OPEN COURT ON 02.07.20 10. [SHAMIM YAHYA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 02.07.2010. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES