Kumaon Mandal Vikas Nigam Ltd., Nainital V. DCIT, Nainital

MA 179/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7522 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 10-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER MISC. APPLICATION NO.179/DEL/2011 (IN I.T.A.NO.3768/DEL/2010) ASSESSMENT YEAR : 2006-07 KUMAON MANDAL VIKAS NIGAM LTD., DCIT, MALLITAL, OAK PARK CAMPUS, NAINITAL. VS. NAINITAL. PAN: MRTKO0538G. (APPLICANT) (RESPONDENT) APPLICANT BY : NONE. RESPONDENT BY : MRS. AN USHA KHURANA, SR. DR. O R D E R PER I.P. BANSAL, JUDICIAL MEMBER VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE HAS SOUGHT RECALL OF EX PARTE ORDER DATED 11 TH OCTOBER, 2010 PASSED BY THE TRIBUNAL IN ITA NO.3768/DEL/2010. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED I N LIMINE EX PARTE QUA THE ASSESSEE AS ON THE DATE OF HEARING NONE APPEARE D ON BEHALF OF THE ASSESSEE. THE APPEAL WAS ALSO DISMISSED ON THE GRO UND THAT THE ASSESSEE BEING STATE GOVERNMENT UNDERTAKING DID NOT FURNISH APPROVAL FROM THE COD. 2 3. VIDE MISC. APPLICATION FILED AS ABOVE THE ASSESS EE HAS SOUGHT RECALL OF THE AFOREMENTIONED ORDER ON THE GROUND THAT THE COD APPROVAL IS NOW NO MORE REQUIRED. 4. THE ASSESSEE VIDE APPLICATION DATED 2 ND JANUARY, 2012 HAD SOUGHT ADJOURNMENT. HOWEVER, FINDING THAT COD APPROVAL IS NO MORE REQUIRED TO CONTEST THE APPEAL FILED BY THE ASSESSEE, WE FOUND THAT THE ORDER HAS TO BE RECALLED. THE ORDER IS SET ASIDE AND RESTORED FOR HEARING AFRESH. THEREFORE, ADJOURNMENT APPLICATION FILED BY THE ASSESSEE WAS R EJECTED AND THE APPEAL FILED BY THE ASSESSEE IS RESTORED FOR FRESH HEARING . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FILED BY THE ASSESSEE FOR HEARING IN DUE COURSE. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. 6. PRONOUNCED IN THE OPEN COURT ON 6 TH JANUARY, 2012. SD/- SD/- (K.D. RANJAN) (I.P. BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JANUARY, 2012. COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.