Jain Textile Traders, V. ITO, Ward 29(4),

MA 311/DEL/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7517 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1994-1995
• Appeal Filed On: 02-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALIL MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI I.P.BANSAL, JM AND SHRI BEFORE SHRI I.P.BANSAL, JM AND SHRI BEFORE SHRI I.P.BANSAL, JM AND SHRI BEFORE SHRI I.P.BANSAL, JM AND SHRI SHAMIM YAHYA SHAMIM YAHYA SHAMIM YAHYA SHAMIM YAHYA, AM , AM , AM , AM MISCELLAN MISCELLAN MISCELLAN MISCELLANEOUS APPLICATION NOS.311/DEL/2010 & 312/DE L/2010 EOUS APPLICATION NOS.311/DEL/2010 & 312/DEL/2010 EOUS APPLICATION NOS.311/DEL/2010 & 312/DEL/2010 EOUS APPLICATION NOS.311/DEL/2010 & 312/DEL/2010 (IN ITA NOS.4769 & 4770/DEL/2005 (IN ITA NOS.4769 & 4770/DEL/2005 (IN ITA NOS.4769 & 4770/DEL/2005 (IN ITA NOS.4769 & 4770/DEL/2005) )) ) ASSESSMENT YEARS : 1994 ASSESSMENT YEARS : 1994 ASSESSMENT YEARS : 1994 ASSESSMENT YEARS : 1994- -- -95 & 1995 95 & 1995 95 & 1995 95 & 1995- -- -96 9696 96 M/S JAIN TEXTILE TRADERS, M/S JAIN TEXTILE TRADERS, M/S JAIN TEXTILE TRADERS, M/S JAIN TEXTILE TRADERS, 336/3, KATRA NAYA, 336/3, KATRA NAYA, 336/3, KATRA NAYA, 336/3, KATRA NAYA, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, DELHI DELHI DELHI DELHI 110 006. 110 006. 110 006. 110 006. PAN : AAAFJ2966N. PAN : AAAFJ2966N. PAN : AAAFJ2966N. PAN : AAAFJ2966N. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -29(4), 29(4), 29(4), 29(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANOJ KUMAR, CA. RESPONDENT BY : SHRI SALIL MISHRA, DR. ORDER ORDER ORDER ORDER PER I.P.BANSAL, JM PER I.P.BANSAL, JM PER I.P.BANSAL, JM PER I.P.BANSAL, JM : : : : THE ABOVE MISCELLANEOUS APPLICATIONS HAVE BEEN FIL ED BY THE ASSESSEE SEEKING RECALL OF THE EX-PARTE ORDER PASSE D BY THE TRIBUNAL DATED 5 TH JULY, 2006 IN ITA NOS.4769 & 4770/DEL/2005 WHEREBY THE APPEALS FILED BY THE ASSESSEE WERE DISMISSED ON ACC OUNT OF FAILURE OF THE ASSESSEE TO APPEAR ON THE FIXED DATE OF HEARING . 2. IN THE APPLICATIONS, IT HAS BEEN STATED THAT THE FILE OF THE CASE OF THE ASSESSEE WAS NOT TRACEABLE AND ASSESSEE HAD APP LIED FOR COPIES OF THE SAME TO THE INCOME TAX OFFICER, WARD-29(4), NEW DELHI AND REPLY WAS AWAITED. ON THE DATE OF HEARING, THE COUNSEL O F THE ASSESSEE WAS OUT OF STATION. ALL THESE FACTS STATED IN THE APPL ICATIONS ARE SUPPORTED BY AN AFFIDAVIT FILED BY SHRI RAJESH GUPTA, PARTNER OF THE ASSESSEE FIRM. 3. IN THE ABOVE FACTS, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE PART OF THE ASSESSE E BEFORE THE TRIBUNAL ON THE FIXED DATE OF HEARING. ACCORDINGLY , THE ORDER DATED 5 TH JULY, 2006 IS RECALLED AND THE APPEALS OF THE ASSES SEE ARE RESTORED TO MA-311 & 312/DEL/2010 2 THEIR ORIGINAL NUMBERS. THE SAME SHALL COME UP FOR HEARING ON 13 TH MARCH, 2012, THE DATE ANNOUNCED IN THE OPEN COURT I N THE PRESENCE OF BOTH THE PARTIES. ACCORDINGLY, NO FRESH NOTICE OF HEARING WILL BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 20 TH JANUARY, 2012. SD/- SD/- ( (( (SHAMIM YAHYA SHAMIM YAHYA SHAMIM YAHYA SHAMIM YAHYA) )) ) ( (( (I.P.BANSAL I.P.BANSAL I.P.BANSAL I.P.BANSAL) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 20.01.2012 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR