Surendra Developers, Bhopal V. ACIT, New Delhi

MA 190/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7746 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 08-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALIL MISHRA
• Assessee Lawyers: MANOJ AYACHIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A NOS. 188 TO 190/DEL/2011 (ITA NOS.3056 TO 3058/D/2010) ASSESSMENT YEARS : 2004-05 TO 2006-07 M/S SURENDER DEVELOPERS, NEW DELHI. VS. ACIT, CIRCLE 27(1), NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MANOJ AYACHIT, CA RESPONDENT BY : SHRI SALIL MISHRA, SR.DR O R D E R PER BENCH: VIDE MISCELLANEOUS APPLICATIONS FILED AS ABOVE, TH E ASSESSEE IS SEEKING RECALL OF EX PARTE ORDER OF THE TRIBUNAL DATED 22 ND DECEMBER, 2010 PASSED IN ITA NOS.3056 TO 3058/DEL/2010. THE APPEALS FILED BY TH E ASSESSEE WERE DISMISSED IN LIMINE BY WAY OF EX PARTE ORDER ON ACCOUNT OF FA ILURE OF THE ASSESSEE TO REPRESENT THE APPEAL ON THE FIXED DATE OF HEARING. IN THE APPLICATION IT HAS BEEN SUBMITTED THAT THE ASSESSEE HAD THE REASONS TO BELI EVE THAT THE DEPARTMENTAL APPEAL WERE ALSO FILED AND AN APPLICATION FOR CONSO LIDATION OF THOSE APPEALS WAS FILED VIDE LETTER DATED 12 TH AUGUST, 2010. THE ASSESSEE DID NOT RECEIVE ANY RE PLY ON THAT APPLICATION. THE DATE OF HEARING WAS FIXED ON 22 ND DECEMBER, 2010. AGAIN, AN APPLICATION FOR CONSOLIDATION WAS FILED O N 13 TH JANUARY, 2011. IT HAS BEEN SUBMITTED THAT THE NOTICE OF HEARING ON 22 ND DECEMBER, 2010 WAS DELIVERED AT THE OFFICE ADDRESS OF THE ASSESSEE IN THE FIRST WEEK OF OCTOBER, 2010 AND IN THE MONTH OF OCTOBER-NOVEMBER, THE AUNT OF THE ASSESSEE WAS SERIOUSLY ILL AND THE ASSESSEE WAS BUSY IN HER TREATMENT AND WAS CONSTANT LY OUT OF BHOPAL DURING THE MA NOS.188 TO 190/DEL/2011 2 WHOLE PERIOD AND, IN THIS MANNER, THERE WAS A FAILU RE ON THE PART OF THE ASSESSEE TO APPEAR ON THE FIXED DATE OF HEARING. 2. THE REASONS STATED IN THE APPLICATION ARE SUPPOR TED BY THE AFFIDAVIT FILED BY ONE SHRI ADARSH MALHOTRA, S/O LATE SHRI S.K. MALHOT RA, BEING THE PARTNER OF THE ASSESSEE CONCERN. IN THIS VIEW OF THE SITUATION, A FTER HEARING BOTH THE PARTIES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND SUFFICIENT CAUSE FROM APPEARING ON THE FIXED DATE OF HEARING, THEREFORE, WE SET ASIDE THE AFOREMENTIONED ORDER DATED 22 ND DECEMBER, 2010 AND RESTORE THESE APPEALS FOR HEARING AFRESH. THE APPEAL FILED BY THE ASSESSEE W ILL NOW BE HEARD ON 3 RD MAY, 2012. THE DATE OF HEARING WAS DULY NOTED BY BOTH T HE PARTIES WAVING THEIR RIGHT TO RECEIVE NOTICE IN THIS REGARD. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED IN THE MANNER AFORESAID. . THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 03.0 2.2012. SD/- SD/- [I.P. BANSAL] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 03.02.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER, DEPUTY REGISTRAR, MA NOS.188 TO 190/DEL/2011 3 ITAT, DELHI BENCHES DATE OF DICTATION 03.02..2012 DATE OF PRESENTATION OF THE DRAFT ORDER TO THE MEMBER 06.02.2012 DATE OF RETURN FROM THE BENCH AFTER PRONOUNCEMENT &SIGNING DATE OF DISPATCH OF THE ORDER TO THE BENCH