M/s. Vikas Udyog, Ghaziabad V. ITO, Ghaziabad

MA 347/DEL/2011

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0223 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 05-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I : NEW DELHI) SMT. DIVA SINGH, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NO.347/DEL/2011 (IN ITA NO.2446/DEL./2011) (ASSESSMENT YEAR : 2005-06) M/S. VIKAS UDYOG, VS. ITO, WARD 2 (1), C/O RAVI KUMAR & CO., GHAZIABAD. CHARTERED ACCOUNTANTS, 58, G.T. ROAD, GHAZIABAD (U.P.) (PAN : AABFV1382M) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MANOJ KUMAR, AR REVENUE BY : MS. Y. KAKKAR, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : BY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER WHICH WAS DISPOSED OF EX-PARTE VIDE ORDER DATED 14.07.2011 BY INVOKING THE ORDER IN THE CASE OF MULTIPLAN INDIA LIMITED (38 ITD 320). 2. IN THE PETITION, THE ASSESSEE SUBMITTED THAT NOT ICE FIXING THE DATE OF HEARING ON 14.07.2011 WAS NEVER RECEIVED BY THE ASS ESSEE, THEREFORE, DUE TO THIS FACT THE ASSESSEE COULD NOT APPEAR BEFORE ITAT . IN VIEW OF THE AFORESAID SUBMISSIONS, IT WAS PRAYED THAT THE ORDER OF THE TR IBUNAL MAY BE RECALLED AND THE MISC. APPLICATION MAY BE ALLOWED. MA NO.347/DEL/2011 (IN ITA NO.2446/DEL./2011) 2 3. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN ATTENDING THE HEAR ING OF THE CASE AND IT IS A FIT CASE FOR RECALLING THE ORDER. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING FOR 22.07.2013. A S THE SAID DATE WAS INTIMATED AT THE TIME OF HEARING, THE ISSUANCE OF N OTICE IS DISPENSED WITH. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 26 TH DAY OF APRIL, 2013 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (DIVA SINGH) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 26 TH DAY OF APRIL, 2013 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), GHAZIABAD. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.