Aithent Technologies Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 553/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6591 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 21-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH A DELHI ] BEFORE SHRI I. P. BANSAL, JM & SHRI K. D. R ANJAN, AM MISC. APP. NO. 553 (DEL) OF 2010. [ IN I. T.APPEAL NO. 3647 (DEL) OF 2007 ] ASSESSMENT YEAR : 2002-03. M/S. AITHENT TECHNOLOGIES PVT. LTD., THE INCOME-TAX OFFICER, A 16 / 9, VASANT VIHAR, VS. W A R D : 1 (1), N E W D E L H I - 110 057. N E W D E L H I. P A N / G I R NO. AAACS 2319 H. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI AKHILESH GUPTA, C. A.; DEPARTMENT BY : SHRI A. K. MONGA, SR. D. R. ; O R D E R. PER K. D. RANJAN, AM : THIS MISC. APPLICATION BY THE ASSESSEE HAS BEEN FI LED AGAINST THE ORDER DATED 19TH JULY, 2010 PASSED BY THE ITAT FOR ASSESSMENT YEAR 2002-0 3. 2. THE ASSESSEE IN HIS MISC. APPLICATION ALONG WITH AFFIDAVIT HAS STATED THAT THE CASE WAS FIXED FOR HEARING ON 14TH APRIL, 2010, BUT AS IT WA S DECLARED A PUBLIC HOLIDAY, THE CASE WAS ADJOURNED SINE DIE. IT HAS BEEN FURTHER STATED THA T THEREAFTER THEY HAVE NOT RECEIVED ANY NOTICE FOR THE HEARING FIXED ON 19/07/2010. IN VIEW OF THESE FACTS IT HAS BEEN PLEADED THAT NON-APPEARANCE 2 MISC. APP. NO. 553 (DEL) OF 2010. ON BEHALF OF THE ASSESSEE WAS NOT WILLFUL AND THE A SSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. THE ASSESSEE HAD EXPLAINED THE REASONS FOR NON-ATTENDAN CE ON 19TH JULY, 2010. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE , AS MENTIONED IN THE MISC. APPLICATION FILED. WE, THEREFORE, RECALL THE ORDER FOR FRESH A DJUDICATION. THE APPEAL IS FIXED FOR HEARING ON 19TH SEPTEMBER, 2011 FOR WHICH NO NOTICE WILL BE ISSUED. BOTH THE PART IES WERE INFORMED IN OPEN COURT. THE REGISTRY IS DIRECTED ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE, IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON : 03 RD JUNE, 2011. SD/- SD/- [ I. P. BANSAL ] [ K. D. RANJA N ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03 RD JUNE, 2011. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 3 MISC. APP. NO. 553 (DEL) OF 2010.