Johnson Matthey India Pvt. Ltd, New Delhi V. DCIT Circle 4 (1), New Delhi

MA 473/DEL/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4658 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 31-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: VIKAS SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH D DELHI ] BEFORE SHRI A. D. JAIN, JM & SHRI K. D. RAN JAN, AM MISC. APP. NO. 473 (DEL) OF 2009. [ IN I. T. APPEAL NO. 418 (DEL) OF 2008 ] ASSESSMENT YEAR : 2002-03. JOHNSON MATTHEY INDIA PVT. LTD., DY. COMMISSIONER OF INCOME-TAX, 103 - ASHOKA ESTATE, VS. C I R C L E : 4 (1), BARA KHAMBA ROAD, N E W D E L H I. N E W D E L H I 110 001. P A N / G I R NO. AAACJ 2919 A. ( APPLICANT ) ( RE SPONDENT ) ASSESSEE BY : SHRI VIKAS SRIVASTAVA, A. R.; DEPARTMENT BY : MS. MONA MOHANTY, SR. D.R. ; O R D E R. PER K. D. RANJAN, AM : THE LD. COUNSEL FOR THE ASSESSEE VIDE MISC. APPLICA TION HAS SUBMITTED TO RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 09 TH APRIL, 2009. 2. IN THIS MISC. APPLICATION FILED BY THE LD. COUNS EL FOR THE ASSESSEE ALONG WITH AFFIDAVIT, IT HAS BEEN SUBMITTED THAT THE ABOVE APPEAL WAS FIXED FOR HEARING BEFORE THE ITAT FOR 09 TH APRIL, 2009. IT HAS FURTHER BEEN SUBMITTED IN THE AFFIDAV IT THAT ONE OF THE LD. COUNSELS FOR THE ASSESSEE, 2 MISC. APP. NO. 473 (DEL) OF 2009. SHRI MAYANK AGGARWAL, RECEIVED THE NOTICE OF FIXATI ON OF HEARING OF THE APPEAL, BUT FAILED TO INFORM THE CONCERNED COUNSEL OF THE FIRM BEFORE PRO CEEDING ON LEAVE. HE HAS FURTHER STATED IN THE AFFIDAVIT THAT THERE WAS NO MALAFIDE INTENTION ON HIS PART. IT HAS BEEN SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN GETTING THE APP EAL PROSECUTED AND, THEREFORE, HAS REQUESTED TO RECALL THE EX-PARTE ORDER DATED 09 TH APRIL, 2009. ON THE OTHER HAND, THE LD. SR. DR SU PPORTED THE ORDER OF THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER DATED 09 TH APRIL, 2009. THE APPEAL IS FIXED FOR HEARING ON 08 TH JUNE, 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PART IES WERE INFORMED IN THE OPEN COURT. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON : 9TH APRIL, 2010. SD/- SD/- [ A. D. JAIN ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 9 TH APRIL, 2010. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 3 MISC. APP. NO. 473 (DEL) OF 2009.