Punjab & Sind Bank, New Delhi V. DCIT, Spl. Range-14, New Delhi

MA 41/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6593 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 14-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NO.41/DEL/2011 (IN ITA NO.6444/DEL./1993) (ASSESSMENT YEAR : 1987-88) PUNJAB & SIND BANK, VS. DCIT, SR 14, AUDIT DEPARTMENT, 38-39, NEW DELHI. NARAINA INDL. AREA, NEW DELHI. (PAN : AAACP1206G) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : SHRI VIVEK GUPTA, CA REVENUE BY : SMT. MONA MOHANTY, 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 09.08.2006 BY INVOKING THE ORDER IN THE CASE OF MULTIPLAN INDIA LIMITED (38 ITD 320). 2. IN THE PETITION, THE ASSESSEE SUBMITTED AS UNDER :- (I) THAT THE AFORESAID APPEAL WAS PARTLY HEARD ON 2 4.4.2006 AND THEREAFTER, NO NOTICE FIXING THE HEARING WAS RECEIV ED TO THE BANK; (II) THAT THE BANK FILED THE LETTERS DATED 8.12.200 9 & 19.7.2010 FOR RELISTING THE CASE FOR HEARING; MA NO.41/DEL/2011 (IN ITA NO.6444/DEL./1993) 2 (III) THAT THE BANK WAS INFORMED THAT ORDER HAS ALREADY B EEN PASSED IN RESPECT OF THE AFORESAID APPEAL ON 9.8.2006, HOWEVE R THE SAID ORDER WAS NOT RECEIVED BY THE BANK; (IV) THAT DURING THE INSPECTION OF THE RECORDS OF ITAT O N 22.11.2010, IT WAS OBSERVED THAT THE NOTICES FOR HEARING ON 7.6 .2006 & 9.8.2006 WERE SENT TO THE ADDRESS OF THEN AUTHORIZ ED REPRESENTATIVE MR. SURENDRA K. BANSAL, ADVOCATE, M- 148, GREATER KAILASH PART-II, NEW DELHI WHEREAS THE THEN AR WAS CHANGED BY THE BANK AND NEW AR, WAS ENGAGED TO REPR ESENT THE AFORESAID APPEAL BEFORE ITAT AND COPY OF POWER OF A TTORNEY WAS ALREADY FILED. IT WAS SUBMITTED THAT THE HEARING F IXED FOR 24.4.2006 WAS ITSELF ATTENDED BY THE AFORESAID NEW AR WHICH CAN BE VERIFIED FROM THE RECORDS; (V) THAT IN VIEW OF THIS, THE AFORESAID NOTICES SENT AT THE AFORESAID ADDRESS OF THE THEN AR OF THE BANK FIXING THE HEARI NG ON 7.6.2006 & 9.8.2006 COULD NOT BE ATTENDED BY THE BA NK; (VI) THAT THERE HAS BEEN A CHANGE IN THE ADDRESS OF THE TAXATION CELL OF THE BANK FROM NARAINA TO RAJENDRA PLACE, WHICH FACT WAS ALSO INTIMATED TO THE ITAT AND A COPY OF LETTER DATED 25 .2.2007 WAS ALSO SUBMITTED; AND (VII) THAT KEEPING IN VIEW OF THE AFORESAID FACTS AND CIR CUMSTANCES OF THE CASE, IT IS SUBMITTED THAT THERE HAS BEEN A REA SONABLE CAUSE WITH THE BANK FOR NON-ATTENDING THE AFORESAID HEARI NG AND THE AFORESAID ORDER DATED 9.8.2006 MAY KINDLY BE RECALL ED AND APPEAL BE RESTORED. 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 MA NO.41/DEL/2011 (IN ITA NO.6444/DEL./1993) 3 CASE FOR RECALLING THE ORDER. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING FOR 25.08.2011. AS 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 3 RD DAY OF JUNE, 2011 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (A.D. JAIN) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 3RD DAY OF JUNE, 2011 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A) 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.