M/s. Vardhman ECC JV, New Delhi V. ACIT, New Delhi

MA 24/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6650 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 06-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S MOHANTY

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY : NEW DELHI) BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER M.A. NO.24/DEL./2011 (IN ITA NO.365/DEL./2010) (ASSESSMENT YEAR : 2005-06) M/S VARDHMAN ECG JV, VS. ACIT, CIRCLE 38(1), 814, SHAKUNTALA BUILDING, NEW DELHI. 59, NEHRU PLACE, NEW DELHI-110019. (PAN/GIR NO.AAEFV9181D) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI R.S. SINGHVI, A.R. REVENUE BY : SMT. S. MOHANTY , SR.DR ORDER PER A.D. JAIN: JM VIDE OUR ORDER DATED 27.9.2010, THE ASSESSEES APPEAL W AS DISMISSED FOR NON PROSECUTION SINCE NONE APPEARED ON BEH ALF OF THE ASSESSEE BEFORE THE TRIBUNAL AT THE TIME OF HEARING ON 27.9.2010, DESPITE SENDING NOTICE OF HEARING, WHICH DID NOT RETU RN UNSERVED. 2. IN THE APPLICATION, THE ASSESSEE HAS CONTENDED THAT I T DID NOT RECEIVE ANY NOTICE OF HEARING REGARDING THE APPEAL AND THEREFORE, IT COULD NOT ATTEND THE HEARING; THAT THERE HAD BEEN A CHANGE OF ADDRESS OF THE ASSESSEE AND INTIMATION TO THIS EFFECT HAD BEEN G IVEN VIDE LETTER DATED 6.7.2010. AN AFFIDAVIT ACCOMPANIES THE APPLIC ATION. A COPY OF THE AFORESAID LETTER DATED 6.7.2010 HAS BEEN PLACED O N RECORD. IT BEARS A COPY OF STAMP OF THE TRIBUNAL DATED 6.7.2010. 3. THE ERSTWHILE ADDRESS OF THE ASSESSEE IS - M/S VARDHMAN ECG JV, 35, BASEMENT LINK ROAD, LAJPAT NAGAR-III, NEW DELHI. 2 IT IS THIS ADDRESS AT WHICH THE NOTICE OF HEARING OF TH E APPEAL BEFORE THE TRIBUNAL ON 27.9.2010, WAS ISSUED AS PER COPY OF TH E NOTICE AVAILABLE ON RECORD. THE ASSESSEE, ON THE OTHER HAND, HAD SHIFTED OFFICE TO 814, SHAKUNTALA BUILDING, 59, NEHRU PLACE, NEW DELHI-110019. THIS CHANGE OF ADDRESS WAS INTIMATED TO THE TRIBUNAL VI DE LETTER DATED 6.7.2010, AS ABOVE. 4. SINCE THE NOTICE OF HEARING OF THE APPEAL BEFORE THE TRIBUNAL WAS SENT TO THE ASSESSEES ERSTWHILE ADDRESS, OBVIOUSLY IT DID NO T REACH THE ASSESSEE, PREVENTING THE ASSESSEE FROM PUTTING IN APPEARANC E BEFORE THE TRIBUNAL AT THE TIME OF HEARING OF THE APPEAL. 5. IT WAS, THEREFORE, SUFFICIENT CAUSE, WHICH PREVENTE D THE ASSESSEE FROM APPEARING BEFORE THE TRIBUNAL AT THE TIME OF H EARING OF THE APPEAL. OTHERWISE TOO, THERE IS NO REASON WHY THE ASSESSE E WOULD NOT ATTEND THE HEARING, SINCE THE APPEAL WAS FILED BY THE ASSESSEE ITSELF. 6. IN VIEW OF THE ABOVE, THE GRIEVANCE OF THE ASSESSEE IS FOUND TO BE JUSTIFIED AND IS ACCEPTED AS SUCH. THE ORDER DATED 27.9.2010 IS THUS RECALLED. THE APPEAL IS ORDERED TO BE RESTORED TO IT S ORIGINAL NUMBER IN SITU. IT SHALL NOW COME UP FOR HEARING ON MERITS ON 5 .9.2011. THIS DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BO TH THE PARTIES. THEREFORE, NO NOTICE OF HEARING OF THE APPEAL SHALL BE ISSUED. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLO WED. SD/- SD/- (K.D. RANJAN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01.07.2011 SKB COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A)-XXVIII, NEW DELHI. 5. DR DEPUTY REGISTRAR 3