VIC Enterprises P. Ltd., New Delhi V. Addl. CIT, New Delhi

MA 43/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6647 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 17-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S MOHANTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY : NEW DELHI) BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER M.A. NO.43/DEL./2011 (IN ITA NO.2240/DEL./2010) (ASSESSMENT YEAR : 2006-07) VIC ENTERPRISES PVT. LTD., VS. ADDL. CIT, CIRCLE 17(1 ), 4 TH FLOOR, PUNJABI BHAWAN, NEW DELHI. 10, ROUSE AVENUE, NEW DELHI. (PAN/GIR NO.AAACV0132B) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI GURJEET SINGH, A.R. REVENUE BY : SMT. S. MOHANTY , SR.DR ORDER PER A.D. JAIN: JM VIDE OUR ORDER DATED 20.10.2010, THE ASSESSEE APPEAL WAS DISMISSED FOR NON PROSECUTION SINCE NONE HAD APPEARED ON BEHAL F OF THE ASSESSEE BEFORE THE TRIBUNAL, DESPITE ISSUANCE OF NOTICE OF HEA RING. 2. IN THE APPLICATION, THE ASSESSEE CONTENDS THAT IT NEVER RECEIVED ANY NOTICE OF HEARING FOR 20.10.2010. AN AFFIDAVIT ACCOM PANIES THE APPLICATION. 3. THERE IS NOTHING ON RECORD PROVING SERVICE OF NOTI CE OF HEARING ON THE ASSESSEE. BESIDES, IT BEING THE ASSESSEE APPEAL, THE ASSESSEE DID NOT STAND TO GAIN ANYTHING BY NOT APPEARING BEFORE THE TRIBUNAL A T THE TIME OF HEARING OF THE APPEAL. 4. THE GRIEVANCE OF THE ASSESSEE IS FOUND TO BE JUSTIF IED SINCE NO NOTICE WAS SERVED ON IT, THE ASSESSEE WAS, OBVIOUSLY PREVENTE D BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL AT THE TIME OF HEARI NG OF THE APPEAL. 5. OUR ORDER DATED 20.10.2010, IS THEREFORE, RECALLED . THE APPEAL IS ORDERED TO BE RESTORED TO ITS ORIGINAL NUMBER IN SITU. IT SHALL NOW COME UP FOR HEARING ON 5.9.2011. THIS DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. ACCORDINGLY, NO NOTICE O F HEARING SHALL ISSUE. MA NO.43/DEL./2011 (IN ITA NO.2240/DEL./2010) A.Y. : 2006-07 2 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLO WED. SD/- SD/- (K.D. RANJAN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01.07.2011 SKB COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A)-XIX, NEW DELHI. 5. DR DEPUTY REGISTRAR