The General Manager, Saharanpur V. ACIT, Saharanpur

MA 498/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6649 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1993-1994
• Appeal Filed On: 01-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK
• Assessee Lawyers: S K ARORA

Judgement Text

MA NO. 498/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY (E) NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 498/DEL/2010 (IN ITA NO. 4170/DEL/2009) A.Y. 1993-94 GENERAL MANAGER, VS. ADDITIONAL COMMISSIONER OF INCOME TAX, KISAN SEHAKARI CHINI MILLS LTD., SAHARANPUR NANAUTA-247452 DISTT. SAHARANPUR (UP) (PAN : AAAAK0211G) [APPELLANT] (RESPONDENT) ASSESSEE BY : SH. S.K. ARORA, CA DEPARTMENT BY : SMT. PRATIMA KAUSHIK, SR. D.R. ORDER PER SHAMIM YAHYA, AM BY WAY OF THIS MISC. APPLICATION ASSESSEE SEEKS RE CALL OF ORDER OF THE TRIBUNAL PASSED IN ITA NO. 4170/DEL/2009 FOR THE AS SESSMENT YEAR 1993-94. IN THIS CASE VIDE ORDER DATED 18.2.2010 ASSESSEES A PPEAL WAS DISMISSED FOR NON- PROSECUTION. 2. NOW BY WAY OF THIS MISC. APPLICATION ASSESSEE HAS SUBMITTED THAT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. MA NO. 498/DEL/2010 2 3. WE HAVE CAREFULLY CONSIDERED THE ISSUE AND HEAR D THE RIVAL CONTENTIONS. IN OUR CONSIDERED OPINION, NON-APPEARANCE OF THE ASSE SSEE ON THE DATE OF HEARING WAS CAUSED BY SUFFICIENT REASONS. ACCORDINGLY, WE RECALL OUR AFORESAID ORDER. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING IN NORMAL COURSE. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/7/2011 , UPON CONCLUSION OF HEARING. SD/- SD/- [C.L. SETHI] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE 01/7/2011 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES