Haryana Oil & Soya Ltd, Jind V. ACIT, Bhiwani

MA 50/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6922 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 25-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: SANJEEV BAJAJ
• Keywords: Reasonable cause

Judgement Text

MA NO. 50/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY (C) NEW DELHI BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 50/DEL/2011 (IN ITA NO. 2828/DEL/2008) A.Y. 2004-05 HARYANA OILS AND SOYA LTD., VS. ACIT, BHIWANI 8 TH KM. STONE, VILL. JHANJ KALAN, NARWANA ROAD, JIND (HARYANA) (PAN : AAACH3954P) [APPELLANT] (RESPONDENT) ASSESSEE BY : SH. SANJEEV BAJAJ, CA DEPARTMENT BY : MS. Y. KAKKAR, 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. 2828/DEL/2008 FOR THE AS SESSMENT YEAR 2004-05. IN THIS CASE VIDE ORDER DATED 10.9.2009 ASSESSEES A PPEAL WAS DISMISSED FOR NON- PROSECUTION. NOW IT IS ASSESSEES PLEA THAT NOTI CE OF HEARING WAS NOT SERVED BECAUSE OF CLOSURE OF FACTORY. 2. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS AND PERUSED THE RECORDS. WE ARE OF THE CONSIDERED OPINION, THAT ASSESSEE HAS REASONABLE CAUSE FOR NON- APPEARANCE ON THE FIXED DATE OF HEARING BEFORE THE TRIBUNAL. HENCE, WE RECALL OUR MA NO. 50/DEL/2011 2 AFORESAID ORDER. THE REGISTRY IS DIRECTED TO FIX T HE CASE FOR 12.12.2011. PARTIES HAVE BEEN DULY INFORMED REGARDING THE DATE OF HEARI NG. 3. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/8/2011 , UPON CONCLUSION OF HEARING. SD/- SD/- [R.P. TOLANI] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE 05/8/2011 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