Ujala Society, Rohtak V. CIT, Rohtak

MA 313/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6642 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 30-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND; A K MONGA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI (FRIDAY) BEFORE SHRI R.P. TOLANI AND SHRI B.K. HALDAR M.A. NO. 313/DEL/2010 ( IN ITA NO.2083/DEL/09 ) M/S UJALA SOCIETY, VS. COMMISSIONER OF INCOME-TA X, 58/8, SHIVAJI PARK, ROHTAK. ROHTAK. PAN/GIR NO. AAAJU0072G ( APPLICANT ) ( RESPONDENT ) APPLICANT BY : SHRI ANIL SHARMA ADV. RESPONDENT BY: SH. N.K. CHAND SR. DR & A.K. MONG A SR. DR O R D E R PER R.P. TOLANI, J.M : THIS IS ASSESSEES APPLICATION U/S 254(2) OF THE I. T. ACT, 1961, PRAYING FOR RECALLING OF ITAT ORDER DATED 2-2-2010 PASSED IN THE ABOVE CAPTIONED APPEAL. 2. LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE MISC. APPLICATION AND CONTENDS THAT NO NOTICE F IXING THE APPEAL FOR HEARING BEFORE THE BENCH ON 2-2-2010 WAS SERVED UPO N THE ASSESSEE COMPANY AND FOR THAT REASON THE HEARING COULD NOT B E ATTENDED ON THAT THAT DATE. HE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING ITS APPEAL. IN SUPPORT, AFFIDAVIT OF SHRI PRAMOD GOEL, CHAIRMAN OF ASSESSEE COMPANY HAS BEEN FILED. LEARNED COUNSEL SUBMITTED T HAT IN VIEW OF ABOVE AND IN THE INTEREST OF NATURAL JUSTICE, EX PARTE ORDER DATED 2-2-2010 PASSED IN THE ABOVE CAPTIONED APPEAL MAY BE RECALLED, FOR DECISION AFRESH, ON MERITS, AFTER AFFORDING REASONABLE OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. 2 3. THE LEARNED D.R. OPPOSED THE MOVE. HE, HOWEVER, COULD NOT CONTROVERT THE AFORESAID FACTUAL ASPECT OF THE MATT ER. 4. AFTER CAREFULLY CONSIDERING THE SUBMISSIONS OF T HE PARTIES WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFF ICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE . ACCORDINGLY, WE RECALL TRIBUNALS ORDER DATED 2-2-2010 PASSED IN ITA NO. 2 083/DEL/09 AND RESTORE THE SAME TO ITS ORIGINAL NUMBER. THE APPEAL IS LIS TED FOR HEARING ON 4-10- 2011. BOTH THE PARTIES HAVE BEEN INTIMATED OF THE D ATE FIXED IN OPEN COURT AND THERE IS NO NECESSITY TO ISSUE SEPARATE NOTICES OF HEARING TO THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON 15-07-2011. SD/- SD/- ( B.K. HALDAR ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15-07-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR 3