Agra Beverages Corpn. Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 492/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0409 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 1996-1997
• Appeal Filed On: 15-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KISHORE
• Assessee Lawyers: H MITTER
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI (FRIDAY) BEFORE SHRI R.P. TOLANI AND SHRI SHAMIM YAHYA M.A. NO. 492/DEL/2010 ( IN ITA NO. 2012/DEL/06 ) ASSTT. YR: 1996-97 AGRA BEVERAGES CORPN. PVT. LTD. VS. DCIT CIR. 25( 6), F-2/7, OKHLA INDUSTRIAL AREA, NEW DELHI. PHASE-I, NEW DELHI. PAN/GIR NO. A-36 . ( APPLICANT ) ( RESPONDENT ) APPLICANT BY : SH. H. MITTER CA RESPONDENT BY: SH. B. KISHORE SR. DR O R D E R PER R.P. TOLANI, J.M : THIS IS ASSESSEES MISC. APPLICATION PRAYING FOR RE CALLING OF ITAT ORDER DATED 30-06-2010 PASSED IN THE ABOVE CAPTION ED APPEAL. LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SU BMISSIONS MADE IN THE MISC. APPLICATION AND CONTENDS THAT NO NOTICE FIXIN G THE APPEAL FOR HEARING BEFORE THE ITAT ON 30-6-2010 WAS RECEIVED AND AS SU CH THERE COULD BE NO REPRESENTATION ON BEHALF OF THE ASSESSEE ON THAT DA TE. HE SUBMITTED THAT EARLIER THE APPEAL WAS FIXED FOR HEARING ON 29-3-20 10 WHEN THE HEARING WAS ADJOURNED TO 20-5-2010 AT THE REQUEST OF THE DEPART MENT. ON 20-5-2010 THE BENCH DID NOT FUNCTION AND THEREAFTER NO NOTICE OF HEARING WAS RECEIVED. LEARNED COUNSEL SUBMITTED THAT THE ASSESSEE IS VER Y MUCH INTERESTED IN PURSUING ITS APPEAL. IN SUPPORT, AFFIDAVIT OF R.N. GARG, G.M. TAXATION OF ASSESSEE COMPANY HAS BEEN PLACED ON RECORD. LEARNED COUNSEL SUBMITTED MA 492/D/10 AGRA BEVERAGES CORPN P. LTD. 2 THAT IN VIEW OF ABOVE AND IN THE INTEREST OF NATUR AL JUSTICE, EX PARTE ORDER DATED 30-6-2010 PASSED IN THE ABOVE CAPTIONED APPEA L MAY BE RECALLED, FOR DECISION AFRESH, ON MERITS, AFTER AFFORDING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LEARNED D.R. OPPOSED THE MOVE. HE, HOWEVER, COULD NOT CONTROVERT THE AFORESAID FACTUAL ASPECT OF THE MATT ER. 4. AFTER CAREFULLY CONSIDERING THE SUBMISSIONS OF T HE PARTIES WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFF ICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE . ACCORDINGLY, WE RECALL TRIBUNALS ORDER DATED 30-6-2010 PASSED IN ITA NO. 2012/DEL/10 AND RESTORE THE SAME TO ITS ORIGINAL NUMBER. THE APPEA L IS LISTED FOR HEARING ON 12-05-2011. BOTH THE PARTIES HAVE BEEN INTIMATED OF THE DATE FIXED IN OPEN COURT AND THERE IS NO NECESSITY TO ISSUE SEPARATE N OTICES OF HEARING TO THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON 18-02-2011. SD/- SD/- ( SHAMIM YAHYA ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18-02-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR MA 492/D/10 AGRA BEVERAGES CORPN P. LTD. 3