P.R. Products, Karnal V. ACIT, Karnal

MA 4/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4472 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2003-2004
• Appeal Filed On: 04-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VINAY GOEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER & SHRI K.D. RANJAN, ACCOUNTANT MEMBER MA NO. 04/DEL/2010 (IN ITA NO. 2573/DEL/2008) ASSESSMENT YEAR : 2003-04 M/S. P.R. PRODUCTS, 164/3, HSIDC, KARNAL. VS. ACIT, CIRCLE, KARNAL. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINAY GOEL , C.A. RESPONDENT BY : MS. BANITA DEVI NEOREM, SR. D.R . O R D E R PER: C.L. SETHI, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASS ESSEE HAS MADE A PRAYER TO RECALL THE ORDER DATED 22.06.2009 PASSED BY THIS BENCH DISMISSING THE ASSESSEES APPEAL FOR WANT OF PROSECUTION. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS STATED THAT THE NOTICE OF HEARING HAS NOT BEEN SERVED UPON THE ASSESSEE, AND, THEREFORE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM A PPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED. 3. AFTER CONSIDERING THE EXPLANATION GIVEN BY THE A SSESSEE AND HEARING BOTH THE PARTIES, WE ARE INCLINED TO RECALL THE ORDER DA TED 22.06.2009 AND RESTORE THIS APPEAL TO ITS FILE FOR FRESH DISPOSAL AFTER HEARING BOTH THE PARTIES. THE APPEAL SHALL M.A. NO. 04/DEL/2010 (IN ITA NO. 2573/DEL/2008) 2 COME UP FOR HEARING ON 15.04.2010, A DATE WHICH HAS ALREADY BEEN ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF THIS MISCE LLANEOUS APPLICATION ITSELF. THE PARTY HAS TAKEN THE NOTE THEREOF. HOWEVER, THE REG ISTRY IS HEREBY DIRECTED TO FIX THE APPEAL AFRESH FOR HEARING ON 15.04.2010 AS ALRE ADY PRONOUNCED. 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 19 TH FEBRUARY, 2010. (K.D. RANJAN) ACCOUNTANT MEMBER (C.L. SETHI) JUDICIAL MEMBER DATED: 19 TH FEBRUARY, 2010. MAMTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. BY ORDER DEPUTY REGISTRAR