M/s. Super Growth Constructions Pvt. Ltd, New Delhi V. ITO, New Delhi

MA 282/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4914 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 28-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI BEFORE SHRI RAJPAL YADAV AND SHRI K.D.RANJAN MA NO.282/DEL/2010 (IN ITA NO.2528/DEL/2009) ASSESSMENT YEAR : 2003-04 M/S SUPER GROWTH CONSTRUCTIONS PVT. LTD. M-11, MIDDLE CIRCLE, CONNAUGHT PLACE, NEW DELHI-110001. VS. ITO WARD 9(4) NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SALIL AGGARWAL, ADVOCATE RESPONDENT BY : SHRI H.K.LAL, SR. D.R. ORDER PER K.D.RANJAN, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER PASSED U/S 254(1) IN ITA(SS) NO.3 606/DEL/2009 DATED 21.4.2010. 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HA S STATED THAT NOTICE FIXING THE CASE FOR HEARING ON 21.4.2010 WAS NOT SE RVED ON THE ASSESSEE. THE ASSESSEE HAS FILED AFFIDAVIT IN SUPPORT OF HIS CONT ENTION. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. THERE IS NO CHANGE IN THE ADDR ESS OF THE ASSESSEE. HOWEVER, AS PER AFFIDAVIT FILED BY THE ASSESSEE NOT ICE FIXING THE CASE FOR HEARING WAS NOT SERVED ON THE ASSESSEE. WE ARE, THE REFORE, SATISFIED THAT THE 2 ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT A TTENDING THE PROCEEDINGS ON 21.4.2010. WE, THEREFORE, RECALL THE IMPUGNED OR DER AND FIX THE CASE FOR HEARING ON 4.10.2010 FOR WHICH NO NOTICE WILL BE IS SUED TO THE ASSESSEE. BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. ORDER PRONOUNCED IN THE OPEN COURT ON 13.8.2010, AFTER CLOSE OF HEARING. THE REG ISTRY IS DIRECTED ACCORDINGLY. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (K.D.RANJAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13.08.2010. PSP COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR