Madhusudan Auto Ltd, New Delhi V. DCIT, New Delhi

MA 289/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6342 (ITAT-DELHI)
• Duration Of Justice: 9 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2001-2002
• Appeal Filed On: 01-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH F DELHI ] BEFORE SHRI A. D. JAIN, JM & SHRI K. D. R ANJAN, AM MISC. APP. NO. 289 (DEL) OF 2010 [ IN I. T. APPEAL NO. 1244 (DEL) OF 2009 ]. ASSESSMENT YEAR : 2001-02 M/S. MADHUSUDAN AUTO LTD., DY. COMMISSIONER OF INCOM E-TAX, [PREVIOUSLY KNOWN AS MADHUSUDAN NIPPON LTD., V S. C I R C L E : 6 (1), C - 5 / 21, SAFDARJUNG DEVELOPMENT AREA, N E W D E L H I. N E W D E L H I - 110 016. P A N / G I R NO. AAA CM 1268 R. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI SUSHIL CHADHA, A. R.; DEPARTMENT BY : MS. MONA MOHANTY, SR. D. R.; O R D E R. PER K. D. RANJAN, AM : THIS MISC. APPLICATION FILED BY THE ASSESSEE ON 01 ST JULY, 2010 FOR ASSESSMENT YEAR 2001-02 IS DIRECTED AGAINST THE ORDER OF TRIBUNAL D ATED 28 TH JANUARY, 2010. 2. THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE IN THE MISC. APPLICATION ALONG WITH AFFIDAVIT HAS STATED THAT ON ALL THE EARLIER OCCA SIONS, WHEN THE APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL, THE AUTHORIZED REPRESENTATIVE OF THE COMPANY HAS ATTENDED BEFORE THE TRIBUNAL AND NON-ATTENDANCE ON ONE OCCASION ON 28 TH JANUARY, 2010 WAS TOTALLY UNFORTUNATE, AS THE ASSESSEE COMPANY HAS NOT RECEIVED THE NOTICE OF HEARING. IN VIEW OF THESE FACTS IT HAS BEEN PLEADED THAT NON-APPEARANCE ON BEHALF OF THE A SSESSEE WAS NOT WILLFUL AND THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. THE LD. SR. DR RELIED UPON THE ORDER OF THE TRIBUNAL. 2 MISC. APP. NO. 289 (DEL) OF 2010 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. THE ASSESSEE HAD EXPLAINED THE REASONS FOR NON-ATTENDAN CE ON 28TH JANUARY, 2010. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE, AS MENTIONED IN THE MISC. APPLICATION. WE, THEREFORE, RECALL THE ORDER FOR F RESH ADJUDICATION. THE APPEAL IS FIXED FOR HEARING ON 14 TH JUNE, 2011 FOR WHICH NO NOTICE WILL BE ISSUED. BOTH THE PART IES WERE INFORMED IN OPEN COURT. THE REGISTRY IS DIRECTED ACCORDINGL Y. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE, IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON : 01 ST APRIL, 2011. SD/- SD/- [ A. D. JAIN ] [ K. D. R ANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01 ST APRIL, 2011 . *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT RE GISTRAR, ITAT. 3 MISC. APP. NO. 289 (DEL) OF 2010 4 MISC. APP. NO. 289 (DEL) OF 2010 5 MISC. APP. NO. 289 (DEL) OF 2010