M/s Beta Findeals Limited, Ghaziabad V. ACIT, Ghaziabad

MA 589/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6577 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 03-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NO.589/DEL/2010 (IN ITA NO.109/DEL./2010) (ASSESSMENT YEAR : 2006-07) M/S. BETA FINDEALS LIMITED, VS. ACIT, CIRCLE 1, R 2/240, RAJ NAGAR, GHAZIABAD. GHAZIABAD. (PAN : AAACB6783G) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : NONE REVENUE BY : SHRI A.K. MONGA, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : BY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER WHICH WAS DISPOSED OF EX-PARTE VIDE ORDER DATED 14.09.2010 BY INVOKING THE ORDER IN THE CASE OF MULTIPLAN INDIA LIMITED (38 ITD 320). 2. IN THE PETITION, THE ASSESSEE SUBMITTED AS UNDER :- (I) THAT ON THE DATE FIXED FOR HEARING ON 14.09.201 0. THE COUNSEL FOR THE ASSESSEE WAS NOT WELL AND A COPY OF THE MEDICAL CERTIFICATE IS ENCLOSED WITH THE PETITION; (II) THAT NO OTHER OPPORTUNITY WAS GIVEN TO THE APP LICANT AND NO NOTICE WAS SERVED AT THE GIVEN ADDRESS AND AN EX-PA RTE ORDER WAS PASSED, WHICH IS LIABLE TO BE SET ASIDE. MA NO.589/DEL/2010 (IN ITA NO.109/DEL./2010) 2 (III) THAT KEEPING IN VIEW OF THE AFORESAID FACTS AND CIR CUMSTANCES OF THE CASE, IT IS SUBMITTED THAT THERE HAS BEEN A REA SONABLE CAUSE WITH THE ASSESSEE FOR NON-ATTENDING THE AFORESAID H EARING AND THE AFORESAID ORDER DATED 14.09.2010 MAY KINDLY BE RECA LLED AND APPEAL BE RESTORED. 3. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN ATTENDING THE HEAR ING OF THE CASE AND IT IS A FIT CASE FOR RECALLING THE ORDER. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING FOR 03.10.2011 AND ISSUE NOTICE TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 17 TH DAY OF JUNE, 2011. SD/- SD/- (R.P. TOLANI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 17 TH DAY OF JUNE, 2011 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), GHAZIABAD. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.