Television Eighteen India Ltd., New Delhi V. ACIT, New Delhi

MA 21/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8026 (ITAT-DELHI)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2004-2005
• Appeal Filed On: 10-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Assessee Lawyers: MANEESH UPNEJA CAS

Judgement Text

IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH FRIDAY : NEW DELHI BEFORE SMT. DIVA SINGH, JM AND SHRI KD RANJAN, A.M. MISC. APPLICATION NO.21 /DEL/2012 [IN I.T. APPEAL NO.3885/DEL/2010] ASSESSMENT YEAR 2004-05 M/S TELEVISION EIGHTEEN INDIA LTD. 601, 6 TH FLOOR HOTEL LE MERIDIEN COMMERCIAL TOWER NEW DELHI VS. ACIT, CIRCLE 16(1) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TARANDEEP SINGH & SHRI MANEESH UPNEJA, C.AS RESPONDENT BY : SHRI BRR KUMAR, SR.D.R. O R D E R PER DIVA SINGH, JUDICIAL MEMBER THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FIL ED BY THE ASSESSEE PRAYING FOR RECALLING THE EX-PARTE ORDER D ATED 6 TH SEPTEMBER,2011 PASSED BY THE TRIBUNAL IN ITA NO.388 5/DEL/2010 WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON- PROSECUTION. 2. LD.A.R. RELYING UPON THE M.A. FILED STATED THAT THE COUNSEL OF THE ASSESSEE SHRI VINESH KUMAR COULD NOT BE PRESENT O N 6.9.2011 DUE TO SEVERE ILLNESS OF HIS SISTER WHO SUCCUMBED TO HE R INJURIES LATER ON (AFFIDAVIT ENCLOSED). RELYING UPON AFFIDAVIT OF TH E COUNSEL PLACED ON RECORD IT WAS STATED THAT THE LD.A.R. COULD NOT INF ORM HIS OFFICE SO AS TO SEEK AN ADJOURNMENT. IN THE CIRCUMSTANCES IT WAS P RAYED THAT IT WAS A CASE WHERE THERE WAS A REASONABLE AND SUFFICIENT CAUSE TO EXPLAIN AS 2 TO WHY THE ASSESSEE REMAINED UNREPRESENTED. IN THE CIRCUMSTANCES IT WAS REQUESTED THAT THE EX-PARTE ORDER BE RECALLED A ND THE ASSESSEES APPEAL BE LISTED FOR DISPOSAL ON MERITS. 3. LD.D.R. HAD NO OBJECTION IF THE ASSESSEES APPEA L IS LISTED FOR DISPOSAL ON MERITS. 4. WE HAVE HEARD THE PARTIES BEFORE THE BENCH AND G ONE THROUGH THE RECORD. ON CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES AND KEEPING IN VIEW THE REASONS GIVEN BY THE ASSESSEE F OR NON-APPEARANCE BEFORE THE TRIBUNAL, WE FIND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARANCE ON 6.9.2011 AND SO WE HEREBY RECALL THE EX-PARTE ORDER PASSED IN THE APPEAL OF T HE ASSESSEE WHEREIN THE ASSESSEES APPEAL WAS DISMISSED IN LIMINE ON AC COUNT OF NON- PROSECUTION. THE ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES LISTING THE DATE OF HEARING AS 11 TH SEPTEMBER,2012. THE SAID DATE HAS BEEN NOTIFIED TO BOTH THE PARTIES IN THE OPEN COURT AND HENCE NO FRESH NOTICE IS ISSU ED TO THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT TODAY ON 4 TH MAY, 2012 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- [K.D.RANJAN] [DIVA SINGH] ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 4 TH MAY, 2012 * MANGA 3 COPY FORWARDED TO: 1. APPELLANT; RESPONDENT; CIT; CIT (A) ; DR, ITAT BY ORDER DEPUTY REGISTRAR // C O P Y //