M/s Sunstar Overseas Ltd., Delhi V. DCIT, New Delhi

MA 56/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6588 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 1999-2000
• Appeal Filed On: 21-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA
• Assessee Lawyers: S R WADHWA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY NEW DELHI) BEFORE I.P. BANSAL, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO. 96/DEL/2011 IN I.T.A. NO.3370/DEL/2009 ASSESSMENT YEAR : 1999-2000 M/S SUNSTAR OVERSEAS LTD., DCIT, 4119/7, IST FLOOR, CIRCLE-9(1), NAYA BAZAR, DELHI. V. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SR WADHWA, ADVOCATE. RESPONDENT BY : SHRI A.K. MONGA, SR. DR. ORDER PER A.K. GARODIA, AM: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RE CALL OF EX PARTE TRIBUNAL ORDER DATED 19 TH OCTOBER, 2010. IT IS CONTENDED BY THE ASSESSEE IN THE MISC. APPLICATION THAT THE COMMUNICATION FOR DATE OF HEARING OF 19 TH OCTOBER, 2010 WAS NOT RECEIVED BY THE ASSESSEE AND FOR THIS REASON, COMPLIANCE COULD NOT BE MADE. IN THE SUPP ORT OF THIS CONTENTION, AN AFFIDAVIT OF SHRI RAKESH AGGARWAL, MA NAGING DIRECTOR OF THE ASSESSEE COMPANY HAVE BEEN SUBMITTED WHICH IS PLACED ON RECORD. UNDER THESE FACTS, WE ARE SATISFIED THAT THERE WAS REASON ABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE AS PER RULE 24 OF THE ITAT RULES, 1963, WE RECA LL THIS EX PARTE TRIBUNAL ORDER. THE HEARING OF THE APPEAL IS FIXED ON 19 TH SEPTEMBER, PAGE 2 OF 3 MANO.56./DEL/2011 2011. SINCE THE DATE OF HEARING WAS PRONOUNCED IN T HE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 2. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE I S ALLOWED. 3. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 3 RD JUNE, 2011. SD/- SD/- (I.P. BANSAL ) (A.K. GA RODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 03.6.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING DATE OF DICTATION DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. DATE OF ORDER SENT TO THE CONCERNED BENCH PAGE 3 OF 3 MANO.56./DEL/2011