Sehgal Projects Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 353/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9698 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2007-2008
• Appeal Filed On: 17-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Assessee Lawyers: NARESH JOLLY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY : NEW DELHI SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MA 353/DEL/2011 (ITA NO. 2566/DEL/2011) ASSESSMENT YEAR: 2007-2008 M/S. SEHGAL PROJECTS PVT. LTD., VS. ITO, WARD-8(1) J-142, SAKET, NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NARESH JOLLY , CA RESPONDENT BY : SHRI SATPAL SINGH, DR ORDER PER I.C. SUDHIR, JUDICIAL MEMBER THE APPLICANT HAS REQUESTED FOR RECALLIN G OF EX PARTE DISMISSAL ORDER DATED 26.9.2011 OF THE TRIBUNAL PASSED DUE TO NON-A PPEARANCE OF THE APPLICANT / APPELLANT ON 26.9.2011. 2. THE LD. AR SUBMITTED THAT THE APPLICANT WAS SERVED WITH THE NOTICE OF HEARING OF THE APPEAL BEFORE THE TRIBUNAL FOR 26 .9.2011 BUT THE LD. COUNSEL WAS OCCUPIED IN COMPLETING AND FILLING AUDI TABLE INCOME TAX RETURNS FOR WHICH LAST DATE WAS 30.9.2011, HENCE HAD SOUGHT ADJOURNMENT OF HEARING VIDE APPLICATION DATED 19.9.2011 SENT THROU GH COURIER ON 19.9.2011. HE SUBMITTED THAT IT APPEARS THAT THE SA ID APPLICATION WAS NOT PLACED BEFORE THE TRIBUNAL DURING HEARING OF THE AP PEAL ON 26.9.2011 WHICH MA NO. 353/DEL/2011 2 HAS RESULTED IN DISMISSAL OF THE APPEAL IN DEFAULT. COPIES OF APPLICATION DATED 19.9.2011 FOR ADJOURNMENT AND RECEIPT OF COUR IER SERVICES HAVE BEEN FILED ALONGWITH THE APPLICATION. 3. THE LD. DR OPPOSED THE APPLICATION. CONSIDE RING ABOVE SUBMISSION, WE ARE SATISFIED THAT THERE WAS SUFFICIENT REASON W ITH THE APPLICANT / APPELLANT FOR ITS NON-APPEARANCE ON THE DATE FIXED I.E. 26.9.2011 BEFORE THE TRIBUNAL. WE THUS WHILE RECALLING THE EX PARTE DISM ISSAL ORDER DATED 26.9.2011 DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 13.3.2013. PARTIES HAVE NOTED THE DATE. 4. CONSEQUENTLY APPLICATION IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 4.12.2012. SD/- SD/- (B.C. MEENA) ( I.C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 14.12.2012 *VEENA COPY OF ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER DEPUTY REGISTRAR, ITAT