Kailash Enterprises (New Delhi) (P) Ltd, New Delhi V. WTO, New Delhi

MA 533/DEL/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7514 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 25-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H NEW DELHI (FRIDAY) BEFORE SHRI R.P. TOLANI AND SHRI B.K. HALDAR M.A. NO. 532, 533 & 534/DEL/2010 ( IN WTA NOS. 51, 52 & 53/DEL/07 ) ASSTT. YR: 1988-89, 1989-90 & 1992-93 M/S KAILASH ENTERPRISES (NEW DELHI) VS. WEALTH-TAX OFFICER, PVT. LTD., NO. 1, ZASMRUDPUR WARD 5(1), NEW DELH I. COMMUNITY CENTRE, KAILASH COLONY, NEW DELHI. PAN/GIR NO. ( APPLICANT ) ( RESPONDENT ) APPLICANT BY : SHRI ASHWANI KUMAR CA RESPONDENT BY: SHRI ROHIT GARG SR. DR O R D E R PER R.P. TOLANI, J.M : THESE ARE ASSESSEES MISC. APPLICATIONS U/S 254(2) OF THE I.T. ACT, 1961, PRAYING FOR RECALLING OF ITAT CONSOLIDATED EX PARTE ORDER DATED 03-02- 2010 PASSED IN THE ABOVE CAPTIONED APPEALS. 2. LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE MISC. APPLICATION AND CONTENDED THAT THERE IS N O CHANGE IN ADDRESS AND NO NOTICE, FIXING THE ASSESSEES APPEALS FOR HEARIN G BEFORE THE ITAT ON 03- 02-2010 WAS RECEIVED BY ASSESSEE AND THAT THE ASSES SEE IS VERY MUCH INTERESTED IN PURSUING THE APPEAL. IN SUPPORT, AFFI DAVIT OF DIRECTOR OF ASSESSEE COMPANY HAS ALSO BEEN PLACED ON RECORD. LD. COUNSEL SUBMITTED THAT IN VIEW OF ABOVE, SINCE THE ASSESSEE WAS PREVENTED BY SUFFI CIENT CAUSE IN NOT APPEARING BEFORE THE BENCH ON THE APPOINTED DATE, T HE EX PARTE ORDER DATED 03-02-2010 PASSED IN THE ABOVE CAPTIONED APPEALS MA Y BE RECALLED, FOR 2 DECISION AFRESH, ON MERITS, AFTER AFFORDING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LEARNED D.R. OPPOSED THE MOVE. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. IN VIEW OF ABOVE CIRCUMSTANCES WE ARE OF THE OPINION THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE ITAT ON THE APPOINTED DATE. THUS, WE RECALL ITAT CO NSOLIDATED ORDER DATED 03-02-2010 PASSED IN WTA NO. 51, 52 & 53/DEL/07 AN D RESTORE THE SAME TO THEIR ORIGINAL NUMBER. THE APPEALS BE LISTED FOR HE ARING ON 25-04-2012. BOTH THE PARTIES HAVE BEEN INTIMATED OF THE DATE FIXED I N OPEN COURT AND THERE IS NO NECESSITY TO ISSUE SEPARATE NOTICES OF HEARING TO T HE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED IN OPEN COURT ON 20-01-2012. SD/- SD/- ( B.K. HALDAR ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20-01-2012. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR 3