Dentsply India Pvt Ltd, Delhi V. DCIT, New Delhi

MA 198/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4705 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 06-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: AP SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY NEW DELHI) BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI K .G. BANSAL, ACCOUNTANT MEMBER M.A. NO.198/D/2010 (I.T.A. NO.752/D/2009) ASSESSMENT YEAR: 2002-03 M/S DENTSPLY INDIA PVT. LTD., VS. DY. CIT, PLOT NO.263, FIES PATPARGANJ CIRCLE 10(1), INDUSTRIAL AREA, DELHI-92 NEW DELHI PAN NO.AAACD 3171E (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI A.P. SRIVASTAVA, ADVOCATE RESPONDENT BY : SHRI MANISH GUPTA, SR. DR ORDER PER K.G. BANSAL: AM: IN THIS CASE, THE TRIBUNAL HAD PASSED ORDER IN MA NO.624/D/2009 ON 31.03.2010, IN WHICH THE APPLICATI ON WAS DISMISSED IN LIMINE AS IT HAD NOT BEEN SIGNED IN AC CORDANCE WITH LAW. THE ASSESSEE WAS ALLOWED LIBERTY TO CURE THE DEFECT , IF THOUGHT FIT, BY FILING ANOTHER APPLICATION AS PER LAW. THE RELEVAN T PORTION OF THE ORDER OF THE TRIBUNAL IN PARAGRAPH 2 READS AS UNDER:- AT THE OUTSET IT IS SEEN THAT THIS APPLICATION IS SIGNED BY ONE MR. HARISH SHEKHAR WHO IS AUTHORIZED SIGNATORY AND WHO IS DESIGNATED AS MANAGER ACCOUNTS OF THE ASSESS EE COMPANY. AS PER THE LAW CONTAINED IN SECTION 253(6 ) READ WITH RELEVANT INCOME TAX APPELLATE TRIBUNAL RU LES THE APPEAL OR THE APPLICATION SHOULD HAVE BEEN SIGN ED BY THE MANAGING DIRECTOR AS THE ASSESSEE IS A CORPORAT E BODY. THEREFORE, THE APPLICATION IS NOT SIGNED IN 2 ACCORDANCE WITH LAW. HOWEVER, THIS IS A DEFECT, WH ICH IS REQUIRED TO BE CURED. AT THE SAME TIME THE APPLICA TION AS SIGNED CANNOT BE ENTERTAINED. WE, THEREFORE, DISMI SS THIS APPLICATION IN LIMINE. THE DEFECT WAS PERHAPS NOT INTIMATED TO THE ASSESSEE. WE, THEREFORE, DEEM IT FIT TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO RECTI FY THE DEFECT AND THE ASSESSEE MAY IN ITS DISCRETION FILE APPLICATION AS PER LAW. 2. THE ASSESSEE FILED A FRESH APPLICATION ON 06.05. 2010 REQUESTING INTER ALIA TO HEAR THE APPLICATION ON ME RITS. THIS APPLICATION WAS DULY SIGNED BY THE MANAGING DIRECTO R OF THE ASSESSEE COMPANY AND SUBMITTED ALONG WITH A FORWARDING LETTE R DATED 06.05.2010. 3. IN THE COURSE OF HEARING BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE REFERRED TO THE CONTENTS OF PARAGRAPH 2 OF THE ORDER IN MA NO.624/D/2009, IN WHICH IT WAS MENTIONED THAT THE D EFECT PERHAPS WAS NOT INTIMATED TO THE ASSESSEE. IN VIEW THEREOF , IT WAS THOUGHT FIT TO GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO RE CTIFY THE DEFECT BY FILING AN APPLICATION AS PER LAW. IT WAS SUBMITTED THAT THE INSTANT APPLICATION HAS BEEN FILED IN PURSUANCE OF THE LIBE RTY GRANTED BY THE TRIBUNAL. THEREFORE, IT WAS URGED THAT THE ORDER D ATED 31.03.2010 MAY BE RECALLED FOR DECIDING THE APPLICATION ON MER ITS, FOR WHICH DULY SIGNED APPLICATION HAS NOW BEEN FILED, LEADING TO C URE OF THE DEFECT. IN VIEW OF THE AFORESAID FACTS, THE LEARNED DR DID NOT OPPOSE THE APPLICATION. 3 4. WE HAVE CONSIDERED THE FACTS OF THE CASE AND SUB MISSIONS MADE BEFORE US. FROM THE ORDER DATED 31.03.2010, I T IS CLEAR THAT THE ASSESSEE WAS NOT GRANTED OPPORTUNITY OF CURING THE DEFECT IN SIGNING THE APPLICATION. THIS DEFECT HAS NOW BEEN CURED. THEREFORE, IT IS A FIT CASE FOR RECALLING THE EARLIER ORDER SO THAT THE AP PLICATION MAY BE CONSIDERED ON MERITS. 5. IN RESULT, MISCELLANEOUS APPLICATION IS ALLOWED. 6. MA NO.624/D/2009 SHALL BE HEARD ON 17.09.2010. BOTH THE PARTIES WERE INTIMATED ABOUT THIS DATE OF HEARING I N THE OPEN COURT. THIS ORDER WAS PRONOUNCED IN OPEN COURT ON 23.07.20 10 SOON AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- ( I. P. BANSAL ) ( K.G. BAN SAL ) JUDICIAL MEMBER ACCOUNTANT ME MBER DT.23.07.2010. NS COPY FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. THE CIT 4. THE CIT (A), NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY BY ORDER (ITAT, NEW DELHI).