Shivriem Megamarts Pvt. Ltd., New Delhi V. ACIT, New Delhi

MA 255/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5707 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 28-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

1 M.A NO. 255/DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY/ B NEW DELHI SH. R. K. PANDA, ACC OUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER M.A NO. 255/D EL/2016 IN (ITA NO. 3292/DEL/2011 ( A.Y 2007-08) M/S. SHIVRIEM MEGAMARTS PVT. LTD. W-10/15, WESTERN AVENUE SAINIK FARMS, NEW DELHI-110062 (APPLICANT) VS ACIT CIRCLE-8 (1), NEW DELHI (RESPONDENT) APPLICANT BY SH. RAJAT GARG, CA RESPONDENT BY SH. S.L.ANURAGI, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION IS FILED IN RESPECT OF ORDER DATED 16.05.2016 U/S 254(2) OF THE INCOME TAX ACT, 1961. 2. THE LD. AR SUBMITTED THAT AN EX-PARTE ORDER WAS PASSED ON 16.05.2016 DISMISSING THE APPEAL FOR NON PROSECUTIO N. 3. THE LD. AR SUBMITTED THAT NOTICE OF HEARING FIXI NG THE ASSESSEES APPEAL WAS NOT SERVED ON THE ASSESSEE OR ANY OTHER AUTHORIZED PERSON. THE LD. AR HAS FILED THE AFFIDAVIT OF THE DIRECTOR OF T HE ASSESSEE COMPANY STATING THE REASONS FOR NON ATTENDING THE HEARING OF THE AP PEAL ON 16.05.2016. THE LD. AR, THEREFORE, SUBMITTED THAT THIS MISCELLANEOU S APPLICATION MAY BE ALLOWED. 4. THE LD. DR DID NOT OBJECT THE SAME. DATE OF HEARING 02.08.2019 DATE OF PRONOUNCEMENT 05.08.2019 2 M.A NO. 255/DEL/2016 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. FROM THE PERUSAL OF THE AFFIDAVIT OF THE D IRECTOR OF THE ASSESSEE COMPANY IT IS SEEN THAT THE ASSESSEE COMPANY HAS NO T RECEIVED DUE NOTICE. THEREFORE, ORDER DATED 16.05.2016IS HEREBY RECALLED AND THE APPEAL BEING ITA NO. 3292/DEL/2011 IS RESTORED. THE REGISTRY IS DIRECTED TO PLACE THIS APPEAL FOR HEARING ON 21/10/2019. BOTH THE PARTIES ARE INFORMED ACCORDINGLY. HENCE, NO NOTICE HAS TO BE ISSUED. 6. IN RESULT, MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH AUGUST, 2019 . SD/- SD/- (R.K.PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 05/08/2019 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 M.A NO. 255/DEL/2016 DATE OF DICTATION 02 /0 8 /2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK