Imperial Fastners Pvt. Ltd, New Delhi V. DCIT, New Delhi

MA 518/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0388 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 24-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI C.L.SETHI, JM AND SHRI SHAMIM YAHYA, AM BEFORE SHRI C.L.SETHI, JM AND SHRI SHAMIM YAHYA, AM BEFORE SHRI C.L.SETHI, JM AND SHRI SHAMIM YAHYA, AM BEFORE SHRI C.L.SETHI, JM AND SHRI SHAMIM YAHYA, AM MISCELLANEOUS APPLICATION MISCELLANEOUS APPLICATION MISCELLANEOUS APPLICATION MISCELLANEOUS APPLICATION NO. NO. NO. NO. 518/DEL/2010 518/DEL/2010 518/DEL/2010 518/DEL/2010 (IN ITA NO.1880/DEL/2010) (IN ITA NO.1880/DEL/2010) (IN ITA NO.1880/DEL/2010) (IN ITA NO.1880/DEL/2010) ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2006 2006 2006 2006 - -- - 07 0707 07 M/S IMPERIAL FASTENERS PVT.LTD., M/S IMPERIAL FASTENERS PVT.LTD., M/S IMPERIAL FASTENERS PVT.LTD., M/S IMPERIAL FASTENERS PVT.LTD., 1092, 1092, 1092, 1092, SHIV MOTOR MARKET, SHIV MOTOR MARKET, SHIV MOTOR MARKET, SHIV MOTOR MARKET, BADA BAZAR, BADA BAZAR, BADA BAZAR, BADA BAZAR, KASHMERE GATE, KASHMERE GATE, KASHMERE GATE, KASHMERE GATE, DELHI. DELHI. DELHI. DELHI. PAN NO.AAACI0832P. PAN NO.AAACI0832P. PAN NO.AAACI0832P. PAN NO.AAACI0832P. VS. VS. VS. VS. DY.COMMISSIONER OF INCOME TAX, DY.COMMISSIONER OF INCOME TAX, DY.COMMISSIONER OF INCOME TAX, DY.COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -11(1), 11(1), 11(1), 11(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANDEEP SAPRA, ADVOCATE. RESPONDENT BY : SMT.ANUSHA KHURANA, SR.DR. ORDER ORDER ORDER ORDER PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI, J , J, J , JM : M : M : M : THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION TO RECALL THE TRIBUNALS ORDER DATED 26.8.2010 WHEREBY THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. 2. THE REASON FOR NOT APPEARING BEFORE THE TRIBUNAL WHEN THIS APPEAL WAS CALLED ON FOR HEARING, HAS BEEN GIVEN BY THE ASSESS EE AS UNDER:- HOWEVER, THE NEXT DATE OF HEARING IN THE ABOVE MAT TER WAS NOTED IN THE COUNSELS DIARY ON 30/8/2010 AS PER PHOTOCOPY A TTACHED AS ANNEXURE I. ON 30/8/2010 WHEN THE COUNSEL DID NOT FIND THE NAME OF THE ASSESSEE ON THE CAUSE LIST, ENQUIRIES MADE F ROM THE BENCH CLERK REVEALED THAT THE APPEAL HAD BEEN FIXED FOR HEARING ON 26/8/2010. THERE HAS BEEN AN INADVERTENT MISTAKE IN NOTING THE DATE OF HEARING IN THE DIARY OF ASSESSEES COUNSEL WITH NO FAULT OF TH E ASSESSEE. AN 2 AFFIDAVIT OF THE ASSESSEE IS ALSO ENCLOSED HEREWITH AS ANNEXURE II WHICH IS SELF EXPLANATORY. THIS MISCELLANEOUS APPLICATION IS ALSO BEING SIGNED BY SHRI O.P.SAPRA, ADVOCATE AS COUNSEL IN CONFIRMATION OF T HE ABOVE FACTS. IN VIEW OF THE ABOVE FACTS, NON APPEARANCE BEFORE T HE HONBLE BENCH ON 26/8/2010 WAS UNINTENTIONAL AND UNDER MIST AKEN BELIEF THAT THE APPEAL HAD BEEN ADJOURNED FROM 26/8/2010 T O 30/8/2010. 3. AFTER HEARING BOTH THE PARTIES AND SATISFYING AB OUT THE REASONS SHOWN BY THE ASSESSEE, WE RECALL OUR ORDER DATED 26.8.2010 AND R ESTORE THIS APPEAL TO ITS FILE FOR FRESH DISPOSAL ON MERITS TO BE FIXED ON 7 TH JUNE, 2011. THE DATE FIXED HAS ALREADY BEEN NOTIFIED TO BOTH THE PARTIES AT THE TIME OF HE ARING OF THIS APPEAL AND THEREFORE, NO NOTICE OF HEARING NEEDS TO BE SENT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 4 TH MARCH, 2011. SD/- SD/- (SHAMIM YAHYA (SHAMIM YAHYA (SHAMIM YAHYA (SHAMIM YAHYA ) )) ) (C.L.SETHI (C.L.SETHI (C.L.SETHI (C.L.SETHI ) )) ) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 04.03.2011. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRA R