Skyland Builders Pvt. LTd, V. DCIT Circle 8 (1),

MA 214/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0399 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 07-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI NAOREM
• Assessee Lawyers: AMIT SOOD
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH G DELHI ] BEFORE SHRI RAJPAL YADAV, JM & SHRI K. D. RA NJAN, AM MISC. APP. NO. 214 (DEL) OF 2010 [ IN I. T. APPEAL NO. 4580 (DEL) OF 2007 ]. ASSESSMENT YEAR : 2002-03. M/S. SKYLAND BUILDERS PVT. LTD., DY. COMMISSIONER OF INCO ME-TAX, B 26 & 27, COMMUNITY CENTRE, VS. C I R C L E : 8 (1), J A N A K P U R I, N E W D E L H I. N E W D E L H I 110 058. PAN / GIR NO. AAA CS 1359 K. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI AMIT SOOD, ADV.; DEPARTMENT BY : MS. BANITA DEVI NAOREM, SR. D.R.; O R D E R. PER K. D. RANJAN, AM : THIS MISC. APPLICATION BY THE ASSESSEE FOR ASSESSM ENT YEAR 2002-03 HAS BEEN FILED AGAINST THE ORDER DATED 18 TH NOVEMBER, 2008 PASSED BY THE ITAT. 2. THE ASSESSEE IN HIS MISC. APPLICATION HAS STATED THAT THE CASE WAS FIXED FOR HEARING ON 18 TH NOVEMBER, 2008 AND THE APPEAL WAS HEARD EX-PARTE AS NOBODY APPEARED AT THE TIME OF HEARING. IT HAS BEEN SUBMITTED THAT THE ASSESSEE BY LETTER DATE D 22 ND APRIL, 2008 INTIMATED THE CHANGE OF ADDRESS TO ITS NEW ADDRESS AND THIS LETTER WAS SENT BY SPEED POST ON 23 RD APRIL, 2008. IT HAS FURTHER BEEN SUBMITTED THAT THE NOTICE WAS RECEIVED UNSERVED BECAUSE SAME WAS ISSUED AT THE OLD ADDRESS OF THE ASSESSEE THOUGH NEW ADDRESS WAS DULY COMMUNICATED PRIOR TO THE ISSUE OF NOTICE. 2 MISC. APP. NO. 214 (DEL) OF 2010 IN VIEW OF THESE FACTS IT HAS BEEN PLEADED THAT NON -APPEARANCE ON BEHALF OF THE ASSESSEE IS NOT WILLFUL AND THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. THE LD. SR. DR, ON THE OTHER HAND, SUPPORTED THE ORDER OF THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. THE ASSESSEE HAD EXPLAINED THE REASONS FOR NON-ATTE NDANCE ON 18 TH NOVEMBER, 2008. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE, AS MENTIONED IN THE MISC. APPLICATION. WE, THEREFORE, RECALL THE ORDER FOR F RESH ADJUDICATION. THE APPEAL IS FIXED FOR HEARING ON 11 TH MAY, 2011 FOR WHICH NO NOTICE WILL BE ISSUED. BOTH THE PART IES WERE INFORMED IN OPEN COURT. THE REGISTRY IS DIRECTED ACCORDINGL Y. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE, IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON : 18 TH FEBRUARY, 2011. SD/- SD/-. [ RAJPAL YADAV ] [ K. D. RANJ AN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18 TH FEBRUARY, 2011 *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGI STRAR, ITAT. 3 MISC. APP. NO. 214 (DEL) OF 2010 4 MISC. APP. NO. 214 (DEL) OF 2010