M/s Anand Nishikawa Company Ltd., New Delhi V. ACIT, New Delhi

MA 173/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4935 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-07-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 29-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRENDRA KUMAR
• Assessee Lawyers: SANJAY ROHILLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI G.E. VEERABHADRAPPA, HONBLE VICE PRESIDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER MA NO. 173(DEL)2010 (IN ITA NO. 3561(DEL)2009) ASSESSMENT YEAR: 2005-06 M/S. ANAND NISHIKAWA COMPANY LTD. ASSTT.COMM ISSIONER OF I. TAX, 25/31, EAST PATEL NAGAR, NEW DELHI. V. (A),CIR CLE 1(1), NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI SANJAY ROHILLA, CA RESPONDENT BY: SHRI AMRE NDRA KUMAR, SR. DR ORDER PER A.D. JAIN, J.M . VIDE OUR ORDER DATED 01.12.2009, THE ASSESSEES APP EAL WAS DISMISSED FOR NON-PROSECUTION SINCE NONE HAD APPEARED ON BEHA LF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL, DESPITE NOTICE FOR H EARING HAVING BEEN SENT TO THE ASSESSEE. 2. BY WAY OF THE PRESENT APPLICATION, THE ASSESSEE HAS CONTENDED THAT AT THE RELEVANT TIME, THE LEARNED COUNSEL FOR THE ASSE SSEE WAS HELD UP IN A TRAFFIC JAM AND BY THE TIME HE REACHED THE TRIBUNAL , THE CASE HAD ALREADY BEEN DISMISSED. AN AFFIDAVIT OF SHRI BALJIT SINGH , LEARNED COUNSEL FOR THE ASSESSEE, ACCOMPANIES THE APPLICATION. MA 173(DEL)2010 2 3. THE GRIEVANCE OF THE ASSESSEE IS FOUND TO BE JUS TIFIED. THE ASSESSEE IS FOUND TO HAVE VISITED BY SUFFICIENT CAUSE FOR NON-A PPEARANCE BEFORE US AT THE TIME OF HEARING OF THE APPEAL, SINCE THE LEARNED CO UNSEL FOR THE ASSESSEE WAS HELD UP IN A TRAFFIC JAM AT THE RELEVANT TIME. TH E LEARNED COUNSEL FOR THE ASSESSEE HAS ALSO SUBMITTED AN AFFIDAVIT TO THIS EF FECT. 4. IN VIEW OF ABOVE, OUR ORDER DATED 01.12.2009(SU PRA) IS HEREBY RECALLED. THE APPEAL IS RESTORED TO ITS ORIGIN AL NUMBER IN SITU. IT SHALL NOW COME UP FOR HEARING ON MERITS ON 23.11.2010. NO F RESH NOTICE SHALL, HOWEVER, ISSUE, SINCE THIS DATE WAS ANNOUNCED IN TH E OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT, THE APPLICATION FILED BY THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.09.2010. SD/- SD/- (G.E. VEERABHADRAPPA) (A.D. JAIN) VICE PRESIDENT JUDICIAL MEMBER DATED: 17.09.2010 *RM MA 173(DEL)2010 3 1. M/S. ANAND NISHIKAWA COMPANY LTD. 25/31, EAST PATEL NAGAR, NEW DELHI. 2. ACIT(A),CIRCLE 1(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR