SQL Star International Ltd., Hyderabad V. ACIT, New Delhi

MA 419/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0395 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2001-2002
• Appeal Filed On: 08-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI NOOREM SENIOR
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NOS.419 & 420/DEL/2010 (IN ITA NOS.1655 & 1656/DEL./2010) (ASSESSMENT YEARS : 2001-02 & 2002-03) M/S. SQL STAR INTERNATIONAL LIMITED, VS. ACIT, CIR CLE 9 (1), SQL STAR HOUSE, NEW DELHI. 8-2-293/174/A25, ROAD NO.14, BANJARA HILLS, HYDERABAD 500 034. (PAN : AAACS0372C) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. BANITA DEVI NOOREM, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : BOTH THE PETITIONS U/S 254(2) OF THE INCOME-TAX ACT , 1961 ARE FILED BY THE ASSESSEE IN THE ORDER DATED 14.6.2010. THE APP EALS FILED BY THE ASSESSEE AS ITA NOS.1655 & 1656/DEL/2010 FOR THE ASSESSMENT YEA RS 2001-02 & 2002-03 WERE DISMISSED AS NON-ADMITTED FOR NON-PROSECUTION. NOW, THE ASSESSEE HAS FILED PETITIONS FOR REVIVAL OF THE AFORESAID APPEAL S. THE TRIBUNAL IN THE ORDER DATED 14.6.2010 MADE IT CLEAR THAT THE ASSESSEE SHA LL BE FREE TO MOVE BEFORE THE TRIBUNAL PRAYING FOR RECALLING THE ORDER AND EX PLAIN THE REASONS FOR NON- MA NOS.419 & 420/DEL/2010 2 COMPLIANCE. THE ASSESSEE HAS SUBMITTED AN AFFIDAVI T SHOWING THE REASONS FOR NON-COMPLIANCE. 2. THE ASSESSEE MADE AN APPLICATION FOR ADJOURNMENT WHICH WAS REJECTED. 3. AFTER HEARING THE REVENUE AND GOING THROUGH THE MISC. APPLICATION, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN ATTENDING THE HEARING OF THE CASE AND IT IS A FIT C ASE FOR RECALLING THE ORDER. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO ISSUE NOTICE TO BOTH THE PARTIES FIXING THE APPEAL FOR FRESH HEARING FOR 11.5.2011. 4. IN THE RESULT, THE MISC. APPLICATIONS FILED BY T HE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF FEBRUARY, 2011. SD/- SD/- (RAJPAL YADAV) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 18 TH DAY OF FEBRUARY, 2011 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.