M/s. Priceton Realtors Pvt. Ltd, New Delhi V. ITO, New Delhi

MA 175/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5250 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2005-2006
• Appeal Filed On: 27-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R P SINGH
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY (D) : NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, HONBLE VICE PRESI DENT AND SHRI I.P. BANSAL, JUDICIAL MEMBER M.A NO. 175/DEL/2010 (ITA NO.1255/DEL/09) ASSESSMENT YEAR : 2005-06 M/S PRINCETON REALTORS PVT. LTD., A-283, DEFENCE COLONY, NEW DELHI 110 024. PAN : AADCP5167B VS. INCOME TAX OFFICER WARD 14 (4), NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI R.P. SINGH, SR. DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF THE ORDER PASSED BY THIS TRIBUNAL DATED 2 ND FEBRUARY, 2010 IN ITA NO.1255/DEL/2009. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED AS IT WAS A BELATED APPEAL, LATE BY 79 DAYS. ALONG WITH THE AP PEAL AN APPLICATION FOR CONDONATION OF DELAY WAS FILED WHEREIN IT WAS STATE D THAT THE ORDER OF THE CIT (A) WAS SERVED ON THE ASSESSEE ON 14 TH NOVEMBER, 2008. THEREAFTER, DUE TO CLERICAL MISTAKE ON ACCOUNT OF CLOSURE OF THE COMPANYS BUSI NESS ON ACCOUNT OF SLOW DOWN IN THE ECONOMY AND CONSEQUENT NON-CONSIDERATIO N OF THE ORDER OF THE CIT (A) AT THE RELEVANT TIME RESULTED IN THE DELAY IN F ILING THE APPEAL. THE ADMINISTRATIVE LAPSE HAS PUT THE COMPANY IN AN ADVE RSE SITUATION WHICH WILL CAUSE THE COMPANY HARDSHIPS AND ADVERSE CONSEQUENCE S. ON THE FIXED DATE OF HEARING I.E., ON 2 ND FEBRUARY, 2010, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. MA NO.175/DEL/2010 2 IN THE MISCELLANEOUS APPLICATION, IT IS THE CASE OF THE ASSESSEE THAT THERE WAS A LAPSE IN RECORDING THE DATE OF HEARING BY THE AUTHO RIZED REPRESENTATIVE OF THE ASSESSEE COMPANY, NAMELY, M/S J.C. BHALLA & CO. AND AN AFFIDAVIT CONFIRMING THE SAID FACT IS ENCLOSED AND DUE TO THAT ERROR THE ASSESSEE COULD NOT APPEAR ON THE FIXED DATE OF HEARING I.E., ON 2 ND FEBRUARY, 2010. IT IS SUBMITTED IN THE APPLICATION THAT DATE OF HEARING WAS INADVERTENTLY NOT RECORDED BY THE COUNSEL OF THE COMPANY, THEREFORE, NO EVIDENCE AS TO REASONABL E CAUSE COULD BE FILED. THE ASSESSEE HAS SUBMITTED UNNOTARISED AFFIDAVIT OF ONE SHRI KARANJIT SINGH MEHTA, FCA WORKING WITH M/S J.C. BHALLA & CO., CHARTERED A CCOUNTANTS, TO SUPPORT THE CASE OF THE ASSESSEE. 2. THE PRESENT APPLICATION WAS FIXED FOR 16 TH JULY, 2010 WHEN NONE REPRESENTED THE ASSESSEE. THEREFORE, IT WAS ADJOUR NED TO 3 RD SEPTEMBER, 2010. AS THE BENCH DID NOT FUNCTION ON 3 RD SEPTEMBER, 2010, IT WAS AGAIN FIXED FOR 19 TH NOVEMBER, 2010 AND NOTICE WAS SENT TO THE ASSESSEE. ON THE FIXED DATE OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. IN VIEW OF THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING THE MISCELLANEOUS APPLICATION EVEN. TH EREFORE, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS DISMISSED. . THE ORDER PRONOUNCED IN THE OPEN COURT ON 19.11.20 10. SD/- SD/- [G.E. VEERABHADRAPPA] [I.P. BANSAL] VICE PRESIDENT JUDICIAL MEMBER DATED, 19.11.2010. DK MA NO.175/DEL/2010 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES