Ideal Carpets LTd, V. DCIT Circle 11 (1),

MA 25/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4475 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 13-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BK GUPTA
• Assessee Lawyers: K R MANJANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI BEFORE SHRI I.P.BANSAL, JM AND SHRI R.C.SHARMA, AM MISCELLANEOUS APPLICATION NO.25/DEL/2010 (IN ITA NO.4472/DEL/2007) ASSESSMENT YEAR : 2003-04 M/S IDEAL CARPETS LTD., B-34, SAGAR APARTMENTS, 6, TILAK MARG, NEW DELHI. PAN NO.AAACI0157K. VS. DY.COMMISSIONER OF INCOME TAX, CIRCLE-11(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.R.MANJANI, ADVOCATE. RESPONDENT BY : SHRI B.K.GUPTA, SR.DR. ORDER PER R.C.SHARMA, AM : THIS MISCELLANEOUS APPLICATION AROSE OUT OF THE EX -PARTE ORDER OF THE TRIBUNAL DATED 4.11.2009. IT WAS CONTENDED THROUGH THIS MISCELLANEOUS PETITI ON THAT ASSESSEE WAS NOT IN RECEIPT OF NOTICE OF HEARING FROM THE TRIBUNAL I N RESPECT OF APPEAL NO.4472/DEL/2007 FOR THE AY 2003-04. RELEVANT AFFI DAVIT TO THIS EFFECT WAS ALSO PLACED ON RECORD. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND GONE THROUGH THE CONTENTS OF THE AFFIDAVIT. WE ARE SATISFIED THAT THERE WAS REA SONABLE CAUSE FOR ASSESSEE NOT APPEARING ON THE DATE FIXED FOR HEARING. IN THE IN TEREST OF JUSTICE, WE RECALL OUR ORDER AND APPEAL IS AGAIN FIXED FOR HEARING ON MERI TS ON 19 TH MAY, 2010. WE DIRECT MA-25/DEL/2010 2 ACCORDINGLY. NO NOTICE IS REQUIRED TO BE ISSUED AS THE DATE WAS ANNOUNCED IN THE OPEN COURT. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS AL LOWED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 26 TH MARCH, 2010. SD/- SD/- (I.P.BANSAL) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26.03.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR MA-25/DEL/2010 3