M/s Shri Lal Mahal Ltd., New Delhi V. DCIT, New Delhi

MA 350/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7010 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 25-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHALINI VERMA
• Section: 254(2)

Judgement Text

1 M.A NO. 350/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER M.A NO. 350/DEL/2018 IN (ITA NO. 4234/DEL/2013 ( A.Y. 2010-11) SHRI LAL MAHAL LTD. B-16, BHAGWAN DASS NAGAR EAST PUNJABI BAGH, NEW DELHI PAN : AAECS52326C (APPLICANT) VS DCIT CIRCLE-8(1) NEW DELHI (RESPONDENT) APPLICANT BY NONE RESPONDENT BY MS. SHALINI VERMA, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE I NCOME-TAX ACT, 1961 READ WITH RULES 24 & 34A OF THE INCOME TAX APP ELLATE TRIBUNAL RULES, 1963 WAS FILED FOR RESTORATION OF THE MAIN APPEAL I .E. ITA NO. 4234/DEL/2013 (ASSESSMENT YEAR 2010-11) WHICH WAS D ISMISSED FOR NON PROSECUTION ON 06.03.2018. 2. DURING THE HEARING NONE APPEARED FOR THE ASSESSE E DESPITE THE NOTICE WAS SERVED TO THE ASSESSEE. THEREFORE, WE ARE PROCE EDING WITH THE PRESENT MISCELLANEOUS APPLICATION ON THE BASIS OF THE APPLI CATION AS WELL AS THE AFFIDAVIT FILED BY THE DIRECTOR OF THE ASSESSEE. IN THE APPLICATION THE ASSESSEE SUBMITTED THAT NON-ATTENDANCE ON 06.03.2018 WAS DUE TO NON-RECEIPT OF FIXATION OF NOTICE AND THEREFORE THE ASSESSEE OR HI S REPRESENTATIVE COULD NOT APPEARED DURING THE COURSE OF HEARING. THE APPLICAN T ALSO SUBMITTED IN THE APPLICATION THAT THE ASSESSEE IS VERY MUCH INTEREST ED IN PROSECUTING THE DATE OF HEARING 11.10.2019 DATE OF PRONOUNCEMENT 30.10.2019 2 M.A NO. 350/DEL/2018 APPEAL. 3. THE LD. DR VEHEMENTLY OPPOSED THE RESTORATION OF THE APPEAL. 4. WE HAVE PERUSED THE APPLICATION ALONG WITH AFFID AVIT FILED BY THE DIRECTOR OF THE ASSESSEE. FROM THE RECORDS IT CAN B E SEEN THAT THE RECEIPT OF NOTICE IS MISSING, HENCE THE ASSESSEE HAS GENUINE R EASON FOR NON APPEARANCE ON 06.03.2018. THEREFORE, WE ARE RECALLI NG THE ORDER DATED 06.03.2018 AND RESTORING THE APPEAL FOR HEARING ON 26.11.2019 FOR FRESH HEARING. THE PRESENT MISCELLANEOUS APPLICATION IS A LLOWED. THE REGISTRY IS DIRECTED TO PLACE ITA NO. 4234/DEL/2018 FOR HEARING ON 26.11.2019. BOTH THE PARTIES BE GIVEN NOTICE ACCORDINGLY. 5. IN RESULT MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH OCTOBER, 2019 . SD/- SD/- (PRASHANT MAHARISHI) (SUC HITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30/10/2019 *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. 350/DEL/2018 DATE OF DICTATION 23/10 /2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23/10/2019 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