Ambessdor Construction Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 530/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6339 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 13-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K GIRI; ANOOP SHARMA SP
• Assessee Lawyers: SHEKHON
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI A.K. GARODIA M.A. NO. 529/DEL/10 ( IN IT(SS)A NO. 375/DEL/97) ASSTT. YR: 1-4-86 TO 1-11-96 VIKRAM SINGH VS. ACIT, CEN. CIR. 20, R-6/7, ANSAL CHAMBER-II NEW DELHI. BHIKAJI CAMA PLACE, NEW DELHI. M.A. NO. 530/DEL/10 ( IN IT(SS)A NO. 09/DEL/98) ASSTT. YR: 1-4-86 TO 1-11-96 M/S AMBASSADOR CONSTN. P. LTD. VS. ACIT, CEN. CIR . 20, R-5/7, ANSAL CHAMBER-II NEW DELHI. BHIKAJI CAMA PLACE, NEW DELHI. ( APPLICANT ) ( RESPONDENT ) APPLICANTS BY : SHRI M.S. SHEKHON CA . RESPONDENT BY : SHRI ANOOP SHARMA SP. COUNSEL & SHRI M.K. GIRI ADV. O R D E R PER R.P. TOLANI, J.M : THESE MISC. APPLICATION HAVE BEEN FILED BY THE AS SESSEE U/S 254(2) OF THE INCOME-TAX ACT, 1961, PRAYING FOR RECALLING TRI BUNALS CONSOLIDATED ORDER DATED 16-2-2010 PASSED IN THE ABOVE CAPTIONED APPEALS. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO NOTICE FIXING THE APPEALS FOR HEARING ON 16-02-2010 WAS RECEIVED BY T HE APPLICANTS AND AS 2 SUCH THERE COULD BE NO REPRESENTATION ON BEHALF OF THE ASSESSEES BEFORE THE TRIBUNAL ON THAT DATE. HE SUBMITTED THAT EARLIER TH E APPEALS WERE FIXED ON 4- 1-2010 WHEN THE BENCH DID NOT FUNCTION AND FOR THE NEXT DATE THERE WAS NO INTIMATION TO THE ASSESSEE. HE SUBMITTED THAT IN VI EW OF ABOVE EX PARTE ORDER DATED 16-2-2010 PASSED BY THE TRIBUNAL MAY BE RECAL LED AND THE APPEALS MAY BE DISPOSED OF ON MERITS AFTER AFFORDING REASON ABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. LEARNED SPL COUNSEL, APPEARING FOR THE REVENUE, OPPOSED THE MOVE. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CAREFULLY CONSIDERING THE SUBMISSI ONS OF THE PARTIES WE ARE OF THE OPINION THAT ASSESSEES WERE PREVENTED BY SU FFICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE . ACCORDINGLY, WE RECALL TRIBUNALS CONSOLIDATED ORDER DATED 16-2-2010 PASSE D IN ABOVE CAPTIONED APPEALS AND RESTORE THE SAME TO ITS ORIGINAL NUMB ER. THE APPEALS ARE LISTED FOR HEARING ON 12-07-2011. BOTH THE PARTIES HAVE BE EN INTIMATED OF THE DATE FIXED IN OPEN COURT AND THERE IS NO NECESSITY TO IS SUE SEPARATE NOTICES OF HEARING TO THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE A LLOWED. ORDER PRONOUNCED IN OPEN COURT ON 1-04-2011. SD/- SD/- ( A.K. GARODIA ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 01-04-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR 3