ITO Ward-5(4), New Delhi V. Moder Holdings Pvt.Ltd., New Delhi

MA 49/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6923 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2000-2001
• Appeal Filed On: 07-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI (FRIDAY) BEFORE SHRI R.P. TOLANI AND SHRI B.C. MEENA M.A. NO. 49/DEL/2011 ( IN ITA NO.190/DEL/04 ) ASSTT. YR: 2000-01 INCOME-TAX OFFICER VS. M/S MODERN HOLDINGS PVT. LTD., WARD 5(4), NEW DELHI. FLAT NO. 10, C-I/2, MODEL TOWN, NEW DELHI. PAN/GIR NO. M-62 ( APPLICANT ) ( RESPONDENT ) APPLICANT BY : SHRI R.S. NEGI SR. D.R. RESPONDENT BY: NONE O R D E R PER R.P. TOLANI, J.M : THIS IS REVENUES APPLICATION U/S 254(2) OF THE I. T. ACT, 1961, PRAYING FOR RECALLING OF ITAT ORDER DATED 31-7-2008 PASSED IN THE ABOVE CAPTIONED APPEAL. 2. NONE PUT IN APPEARANCE ON BEHALF OF ASSESSEE AT THE HEARING OF MISC. APPLICATION DESPITE ISSUE OF NOTICE FOR HEARING THR OUGH D.R. WE PROCEED TO DISPOSE OF THE MA EX PARTE, QUA THE ASSESSEE, ON ME RITS AND IN THAT PROCESS WE HAVE HEARD LEARNED DR AND GONE THROUGH THE ENTIR E MATERIAL AVAILABLE ON RECORD. 3. LEARNED DR REITERATED THE SUBMISSIONS MADE IN TH E MISC. APPLICATION AND SUBMITTED THAT THOUGH SPECIFIC GROUND NO. 1(V) WAS TAKEN IN THE MEMO OF APPEAL TO THE EFFECT THAT CIT(A) WAS NOT JUSTIFIED IN ADMITTING FRESH EVIDENCE IN VIOLATION OF RULE 47A, THE ITAT IN ITS IMPUGNED ORDER DATED 31-7-2008 HAS NOT ADJUDICATED THE AFORESAID GROUND AND THUS T HERE IS APPARENT MISTAKE ON RECORD IN THE ORDER OF THE TRIBUNAL IN NOT ADJUD ICATING THE GROUND 2 SPECIFICALLY TAKEN. LEARNED DR SUBMITTED THAT SINCE THE AFORESAID GROUND GOES TO THE ROOT OF THE MATTER, THE TRIBUNALS ORDE R MAY BE RECALLED FOR ADJUDICATING THE GROUND REGARDING ADMISSIBILITY OF FRESH EVIDENCE BY THE CIT(A). 4. AFTER HEARING LEARNED DR AND GOING THROUGH THE M ATERIAL AVAILABLE ON RECORD, WE FIND MERIT IN THE ARGUMENT OF LEARNED DR THAT GROUND TAKEN BY THE REVENUE REGARDING ADMISSIBILITY OF FRESH EVIDENCE B Y THE CIT(A), REMAINED UNADJUDICATED IN TRIBUNALS ORDER DATED 31-7-2008. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY WE RECALL TRIBUNA LS ORDER FOR ADJUDICATION OF GROUND NO. 1(V) TAKEN BY THE REVENUE IN THE MEMO O F APPEAL. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 12-12-201 1. THE DATE OF HEARING HAS BEEN INTIMATED TO LEARNED DR IN OPEN COURT. REGISTR Y IS DIRECTED TO SERVE NOTICE OF HEARING ON ASSESSEE THROUGH LEARNED DR. W E ORDER ACCORDINGLY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON 5-08-2011. SD/- SD/- ( B.C. MEENA ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5-08-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR 3