Hemkunt Investment Ltd, V. ITO Ward 12 (3),

MA 281/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7179 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 06-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Assessee Lawyers: MRS INDIRA BANSAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `C: NEW DELHI BEFORE SHRI G.D. AGARWAL, VICE PRESIDENT AND SHRI C.L. SETHI, JUDICIAL MEMBER M.A. NO.281/DEL/2010 (IN I.T. A. NO.1578/DEL OF 2007) ASSESSMENT YEAR: 2001-02 M/S HEMKUNT INVESTMENTS LTD. INCOME-TAX OFFICER, 207, 2 ND FLOOR, PLOT NO.87, VS WARD 12(3), NEW DELHI. ZAMRUDPUR, GREATER KAILASH-I, NEW DELHI. PAN: AAACH0307C APPLICANT BY : MRS. INDIRA BANSAL, CA. RESPONDENT BY : SHRI B.R.R. KUMAR, SR. DR O R D E R PER C.L. SETHI, JUDICIAL MEMBER BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE HAS MADE A PRAYER TO RECALL THE TRIBUNALS ORDER DATED 3 RD MAY, 2010, WHEREBY THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECU TION FOR THE ASSESSMENT YEAR 2001-02. 2. IN THE MISC. APPLICATION, IT HAS BEEN STATED BY THE ASSESSEE THAT NO NOTICE FIXING THE HEARING ON 3.05.2010 WAS EVER REC EIVED BY THE ASSESSEE, IN 2 SUPPORT OF WHICH, AN AFFIDAVIT OF THE DIRECTOR OF T HE ASSESSEE COMPANY HAS BEEN FILED. IT WAS THUS SUBMITTED THAT THE ASSESSE E WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM APPEARING BEFO RE THE TRIBUNAL WHEN THE MATTER WAS TAKEN UP FOR HEARING ON 3.05.2010. IT W AS THUS PRAYED THAT THE TRIBUNALS ORDER DATED 3.05.2010 DISMISSING THE ASS ESSEES APPEAL MAY BE RECALLED AND APPEAL MAY BE HEARD AFRESH FOR DISPOSA L ON MERITS AFTER HEARING BOTH THE PARTIES. 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE CAREFULL Y PERUSED THE MATERIAL ON RECORD. IN THIS CASE, THE APPEAL WAS L ASTLY FIXED FOR HEARING ON 3.05.2010 FOR WHICH A NOTICE OF HEARING WAS ISSUED ON 5.04.2010. THIS NOTICE ISSUED ON 5.04.2010 WAS NOT RETURNED BACK UN SERVED. HENCE, IT WAS PRESUMED THAT THE NOTICE HAS BEEN SERVED IN DUE COU RSE OF TIME. HOWEVER, THERE IS NO EVIDENCE AVAILABLE ON RECORD TO CONCLUS IVELY PROVE THAT THE NOTICE WAS ACTUALLY SERVED UPON THE ASSESSEE. THE DIRECTO R OF THE ASSESSEE COMPANY HAS FILED AN AFFIDAVIT THAT NO SUCH NOTICE WAS EVER RECEIVED BY THE ASSESSEE COMPANY. WE, THEREFORE, RECALL OUR ORDER DATED 3 RD MAY, 2010 AND RESTORE THE PRESENT APPEAL TO ITS FILE FOR FRESH DI SPOSAL ON MERITS. THE REGISTRY IS HEREBY DIRECTED TO FIX THE APPEAL FOR F RESH HEARING ON 11.01.2012, WHICH HAS ALREADY BEEN INTIMATED TO BOTH THE PARTIE S AT THE TIME OF HEARING OF 3 THIS MISC. APPLICATION ITSELF. THEREFORE, NO SEPAR ATE NOTICE FIXING THE APPEAL ON 11.01.2012 NEEDS TO BE ISSUED. WE ORDER ACCORDI NGLY. 4. IN THE RESULT, THIS MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 4 TH NOVEMBER, 2011 AT THE TIME OF HEARING ITSELF. SD/- SD/- (G.D. AGARWAL) (C.L. SETHI) VICE PRESIDENT JUDICIAL MEMBER DATED: 4 TH NOVEMBER , 2011 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT. 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.