M/s. Boutique Hotels India (P) Ltd., New Delhi V. ACIT, New Delhi

MA 326/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8389 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A NO. 326/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI SH. R. K. PANDA, ACC OUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER M.A NO. 326/D EL/2019 IN (ITA NO. 7042/DEL/2014 ( A.Y 2009-10) BOUTIQUE HOTELS INDIA (P) LTD. C/O. DR. RAVI GUPTA, ADVOCATE, E-6A, KAILASH COLONY NEW DELHI PAN : AAACH2439K (APPLICANT) VS ACIT CIRCLE-3 (1), NEW DELHI (RESPONDENT) APPLICANT BY SH. ANUJ JAIN, CA RESPONDENT BY SH. AMIT KATOCH, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION IS FILED IN RESPECT OF ORDER DATED 20/03/2019 U/S 254(2) OF THE INCOME TAX ACT, 1961 . 2. THE LD. AR SUBMITTED THAT THE APPEAL WAS FIXED F OR HEARING ON 20.03.2019, BUT MR. NEELKANTH KHANDELWAL, ADVOCATE THE AUTHORIZED REPRESENTATIVE INADVERTENTLY, IN HIS APPOINTMENT DI ARY NOTED THE DATE AS 21 ST MARCH, 2019 AND HENCE, NONE APPEARED ON THE DATE OF HEARING. THE LD. AR SUBMITTED THAT THE SAME SHOULD NOT BE TAKEN AS MISC ARRIAGE OF JUSTICE FOR THE REASON OF MENTIONED HEREINABOVE. THE LD. AR ALSO SU BMITTED THE AFFIDAVIT OF MR. MANOJ BAGRI, DIRECTOR OF THE ASSESSEE COMPANY. DATE OF HEARING 12.07.2019 DATE OF PRONOUNCEMENT 15.07.2019 2 M.A NO. 326/DEL/2019 3. THE AFFIDAVIT OF THE DIRECTOR OF THE COMPANY IS TAKEN ON RECORD. THE REASONS APPEARS TO BE GENUINE. THEREFORE, WE ARE R ECALLING OUR ORDER DATED 20/03/2018 AND RESTORING THE APPEAL FOR FRESH HEARI NG ON 29/8/2019. 4. WE HAVE GONE THROUGH THE RECORDS AND THE AFFIDAV IT FILED BY THE ASSESSEE AS WELL AS THE MISC. APPLICATION. AFTER GOING THROU GH ALL THE RECORDS, IT IS FOUND THAT THE REASON FOR NON-APPEARING ON 20/03/2018 IS GENUINE. THEREFORE, WE ARE RECALLING THE ORDER DATED 20/03/2018 AND RESTOR ING THE APPEAL FOR HEARING ON 29/8/2019. PARTIES ARE INFORMED ACCORDINGLY I N OPEN COURT. NO SEPARATE NOTICE WILL BE GIVEN TO THE PARTIES. REGISTRY IS DI RECTED TO PLACE THE MATTER FOR HEARING ON 29/08/2019. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JULY, 2019 . SD/- SD/- (R.K.PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 15 /07/2019 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 M.A NO. 326/DEL/2019 DATE OF DICTATION 12/07/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK