The Little Tradition, Delhi V. ADIT Ward IV, New Delhi

MA 44/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6908 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 24-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALIL MISHRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E NEW DELHI) BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.:44/D/2011 (I.T.A. NO.2550/DEL/2008) ASSESSMENT YEAR : 2002-03 THE LITTLE TRADITION, VS. ASSTT. DIRECTOR OF A-7-8, ANAND LOK, MAYUR INCOME-TAX (E), VIHAR, PHASE-1, DELHI TRUST CIRCLE-IV, PAN NO.AAATT 5526 NEW DELHI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K. SAMPATH, ADVOCATE RESPONDENT BY : SHRI SALIL MISHRA, SR. DR. DATE OF HEARING: 02-09-2011 DATE OF PRONOUNCEMENT: 02-09-2011 ORDER PER K.G. BANSAL, AM: IN THIS CASE, THE TRIBUNAL HAD PASSED THE ORDER ON 08.0 9.2010, IN WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FO R NON- PROSECUTION. THE ASSESSEE FILED A MISCELLANEOUS APPLICATI ON ON 24.02.2011 FOR RECALLING THE ORDER ON THE GROUND IN TER ALIA THAT NOTICE FOR HEARING THE APPEAL ON 08.09.2010 WAS NOT RECEIVE D BY THE ASSESSEE. AN AFFIDAVIT WAS ALSO FILED FROM MRS. ANTARA DE V SEN, THE SECRETARY OF THE SOCIETY, DEPOSING INTER ALIA THAT NO NOTICE INTIMATING THE DATE OF HEARING ON 08.09.2010 WAS RECEIVED BY TH E ASSESSEE. 2. IN THE COURSE OF HEARING BEFORE US, THE FACTS MENTI ONED IN THE APPLICATION AND AFFIDAVIT WERE REITERATED BY THE LE ARNED COUNSEL FOR THE ASSESSEE. IT WAS REQUESTED THAT SINCE THE APPEAL WAS DECID ED EXPARTE AND THE ASSESSEE HAD NOT COMMITTED ANY DEFAULT IN ATTEN DING TO THE 2 APPEAL, THE ORDER MAY BE RECALLED SO THAT THE APPEAL MAY BE DECIDED ON MERITS. 2.1 THE LEARNED DR OPPOSED THE APPLICATION AND SUBMIT TED THAT THE NOTICE FOR HEARING WAS DULY ISSUED AND, THEREFORE, IT HAS TO BE PRESUMED THAT IT HAS BEEN SERVED ON THE ASSESSEE. 2.2 WE HAVE CONSIDERED THE FACTS OF THE CASE AND SUBMISS IONS MADE BEFORE US. IT IS A MATTER OF RECORD THAT THE NOTICE HAD BEEN ISSUED MENTIONING THE CORRECT ADDRESS AND FORWARDED BY POST. THE ENVELOPE HAS NOT BEEN RECEIVED BACK. HOWEVER, THERE IS NO EVI DENCE ON RECORD REGARDING SERVICE OF NOTICE ALSO. ALTHOUGH, IT MAY B E PRESUMED THAT THE NOTICE HAS BEEN RECEIVED, BUT THE PRESUMPTION STAN DS REBUTTED IN VIEW OF THE AFFIDAVIT. ACCORDINGLY, IT IS HELD THAT THE ASSESSEE DID NOT RECEIVE ADEQUATE OPPORTUNITY OF BEING HEARD. IN VI EW OF THIS FINDING, THE ORDER IS RECALLED SO THAT THE APPEAL MAY BE DECID ED ON MERITS. 2.3 THE APPEAL HAS BEEN FIXED FOR HEARING ON 09.01.2 012. THIS DATE HAS BEEN INTIMATED TO BOTH THE PARTIES IN THE OPEN CO URT WITH THE INSTRUCTION THAT NO NOTICE SHALL BE ISSUED FOR HEARING ON THAT DATE. 3. IN RESULT, THE APPLICATION IS ALLOWED. SD/- SD/- ( C.L. SETHI ) ( K.G. BANSAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER NS 3 COPY FORWARDED TO:- 1. THE LITTLE TRADITION, A-7-8, ANAND LOK, MAYUR VI HAR, PHASE-I, DELHI. 2. ASSTT. DIRECTOR OF INCOME-TAX (E), TRUST CIRCLE-IV, NEW DELHI. 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 02.09.2011 DATE OF DICTATION 02.09.2011 DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. 02.09.2011 DATE OF ORDER SENT TO THE CONCERNED BENCH