Dev Features (P) Ltd, New Delhi V. ACIT, New Delhi

MA 219/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4707 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1992-1993
• Appeal Filed On: 21-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANEESH BAHUGUNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY (B) : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER M.A NO. 219/DEL/2010 (ITA NO.3659/DEL/09) ASSESSMENT YEAR : 1992-93 DEV FEATURES (P) LTD., 14, BABAR ROAD, NEW DELHI. PAN : AAACD3391C VS. ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-9, NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI RAJESH JAIN, CA RESPONDENT BY : SHRI MANEESH BAHUGUNA, SR. DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE HAS SOUGHT RECALL OF THE EX PARTE ORDER PASSED BY THIS TRIBUNA L DATED 31 ST DECEMBER, 2009 IN ITA NO.3659/DEL/2009 FOR ASSESSMENT YEAR 1992-93. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED IN LIMINE ON ACCOUNT OF FAIL URE OF THE ASSESSEE TO APPEAR ON THE FIXED DATE OF HEARING. IT IS STATED IN THE APPLICATION THAT THE NOTICE ISSUED FOR HEARING WAS NEVER RECEIVED BY THE ASSESS EE, AS SUCH, THE ASSESSEE WAS HAVING REASONABLE AND SUFFICIENT CAUSE FOR NON- APPEARANCE. ON THE FIXED DATE OF HEARING, THE APPEAL OF THE ASSESSEE WAS DIS MISSED IN LIMINE BY WAY OF AN EX PARTE ORDER. THE AVERMENTS MADE IN THE APPLICAT ION ARE SUPPORTED BY AN AFFIDAVIT FILED BY THE DIRECTOR OF THE ASSESSEE DUL Y NOTARIZED ON 15 TH APRIL, 2010. MA NO.219/DEL/2010 2 2. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND S UFFICIENT CAUSE FROM APPEARING ON THE FIXED DATE OF HEARING WHEN THE APP EAL OF THE ASSESSEE WAS DISMISSED BY WAY OF ABOVEMENTIONED EX PARTE ORDER O F THE TRIBUNAL. THEREFORE, WE RECALL THE SAID ORDER AND RESTORE THIS APPEAL FO R HEARING AFRESH ON MERITS. THE APPEAL FIELD BY THE ASSESSEE SHALL BE HEARD ON 24 TH SEPTEMBER, 2010. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND IT W AS DULY NOTED BY BOTH THE PARTIES WAIVING THEIR RIGHT TO RECEIVE ANY NOTICE I N THIS REGARD. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. THE ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.20 10. SD/- SD/- [R.C. SHARMA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 29.07.2010. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES