Minda Industries Ltd, New Delhi V. DCIT, New Delhi

MA 350/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0397 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2004-2005
• Appeal Filed On: 15-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA
• Assessee Lawyers: R K KAPOOR
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `FRIDAY E: NEW DELHI BEFORE SHRI C.L.SETHI, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER M.A.NO.350/DEL/2010 (IN I.T.A. NO.1667/DEL/2009) ASSESSMENT YEAR : 2004-05 M/S. MINDA INDUSTRIES LTD., DY. COMMISSI ONER OF INCOME-TAX, B-64/1, WAZIRPUR INDUSTRIAL AREA, VS. CIRCLE 6(1), MEERUT. NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI R.K. KAPOOR, CA. RESPONDENT BY : MRS. ANUSHA KHURANA, SR.DR. O R D E R PER C.L. SETHI, JUDICIAL MEMBER THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON IN RESPECT OF THE ORDER DATED 5 TH JANUARY, 2010 PASSED BY THIS TRIBUNAL IN THE ABOVE CAPTIONED APPEAL WHEREBY THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. IN THE MISC. APPLICATION, THE ASSESSEE HAS STATED T HAT THE ASSESSEE COMPANY HAD FILED ITS WRITTEN SUBMISSIONS BEFORE THE TRIBUN AL ON 11.09.2009 WITH A REQUEST THAT THE SAME MAY BE TAKEN INTO CONSIDERATI ON WHILE DISPOSING OF THE SAID APPEAL. IT WAS FURTHER STATED THAT THE ASSESS EE WAS UNDER BONA FIDE BELIEF THAT ITS WRITTEN SUBMISSIONS WOULD BE TAKEN INTO CO NSIDERATION WHILE DISPOSING OF THE APPEAL AND THEREFORE, THE ASSESSEE DID NOT APPEAR BEFORE `E 2 BENCH WHEN THE MATTER WAS TAKEN UP BY `E BENCH ON TRANSFER FROM `I BENCH. THE ASSESSEE THUS REQUESTED THAT THE TRIBUN ALS ORDER DATED 5.01.2010 DISMISSING THE ASSESSEES APPEAL FOR WANT OF PROSECUTION BE RECALLED AND THE APPEAL BE HEARD AFRESH FOR DISPOSA L ON MERITS. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. IT IS TRUE THAT THE ASSESSEE FILED ITS WRITTEN SUBMISS IONS BEFORE THE TRIBUNAL ON 11.09.2009 WITH THE REQUEST TO TAKE THE SAME INTO C ONSIDERATION WHILE DISPOSING OF THE APPEAL. THIS WRITTEN SUBMISSION F ILED BY THE ASSESSEE HAS NOT BEEN TAKEN INTO CONSIDERATION WHILE DISMISSING THE ASSESSEES APPEAL FOR WANT OF PROSECUTION. THIS CONSTITUTES A MISTAKE RE CTIFIABLE UNDER SEC. 254(2) OF THE ACT. WE THEREFORE, RECALL OUR ORDER DATED 5 TH JANUARY, 2010 AND RESTORE THE APPEAL TO ITS FILE FOR FRESH DISPOSAL ON MERITS . THE REGISTRY IS HEREBY DIRECTED TO ISSUE FRESH NOTICE OF HEARING TO BOTH T HE PARTIES FOR DISPOSAL OF APPEAL ON MERITS IN DUE COURSE OF TIME. WE ORDER A CCORDINGLY. 3. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. 4. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 18.02.2011. SD/- SD/- (K.G. BANSAL) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH FEBRUARY, 2011. 3 MA NO.350/DEL/2010 (IN ITA NO.1667/DEL/2009). COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.