M/s NST Builders Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 20/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6579 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 17-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `FRIDAY E: NEW DELHI BEFORE SHRI C.L.SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A.NO.20/DEL/2011 (IN I.T.A. NO.1242/DEL/2010) ASSESSMENT YEAR : 2001-02 M/S. NST BUILDERS P. LTD., INCOME-TAX O FFICER, C-196, SECOND FLOOR, FRONT PORTION, VS. WARD 13(1) , NEW DELHI. JHILMIL, NEW DELHI. PAN: AAACN3117E. (APPLICANT) (RESPONDENT) APPLICANT BY : MS. SWEET Y KOTHARI, CA. RESPONDENT BY : MS. Y. KAKK AR, SR.DR. O R D E R PER C.L. SETHI, JUDICIAL MEMBER THE PRESENT MISC. APPLICATION HAS BEEN FILED BY THE ASSESSEE WITH A PRAYER TO RECALL THE TRIBUNALS ORDER DATED 4 TH OCTOBER, 2010, WHEREBY THE ASSESSEES APPEAL WAS DISMISSED FOR WANT FOR PROSEC UTION. 2. THE ASSESSEE HAS SUBMITTED IN THE MISC. APPLICAT ION THAT NOTICE OF HEARING FIXING THE DATE ON 4.10.2010 WAS ACTUALLY N OT RECEIVED BY THE ASSESSEE AND, THEREFORE, THE ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE ASSESSEE HAS ALSO SUBMITTED THAT THE ASSESSEE WAS DILIGENT IN PURSUING THIS APPEAL INASM UCH AS A PAPER BOOK HAD ALREADY BEEN SUBMITTED ON 1 ST APRIL, 2010 TO SUPPORT THE GROUNDS OF APPEAL 2 RAISED BY THE ASSESSEE. THE ASSESSEE HAS ALSO FILE D AN AFFIDAVIT IN SUPPORT OF ITS APPLICATION. 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIAL ON RECORD. 4. IT IS SEEN THAT NOTICE OF HEARING FIXING DATE ON 4.10.2010 WAS ISSUED ON 3.08.2010 AS PER NOTING OF THE REGISTRY. IT WAS PR ESUMED THAT THIS NOTICE MIGHT HAVE BEEN SERVED UPON THE ASSESSEE IN THE NOR MAL COURSE OF TIME. HOWEVER, NO ACKNOWLEDGEMENT OF RECEIPT OF THIS NOTI CE BY THE ASSESSEE IS AVAILABLE ON RECORD. THE ASSESSEE HAS FILED AN AFF IDAVIT STATING THAT NOTICE FIXING DATE OF HEARING ON 4.10.2010 WAS NOT RECEIVE D BY THE ASSESSEE. IN THESE CIRCUMSTANCES, WE, THEREFORE, RECALL OUR ORDE R DATED 4.10.2010 AND RESTORE THIS APPEAL TO ITS FILE FOR FRESH DISPOSAL AFTER GIVING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE REGISTRY SHALL FI X APPEAL FOR HEARING IN DUE COURSE OF TIME. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 6. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER HEARING WAS OVER ON 17.06.2011. SD/- SD/- (SHAMIM YAHYA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH JUNE, 2011. 3 MA NO.20/DEL/2011 (IN ITA NO.1242/DEL/2010) COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.