ACIT, New Delhi V. Sri Rame Pvt. Ltd., New Delhi

MA 594/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6652 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 24-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R MEHRA
• Assessee Lawyers: A K
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH D BENCH D BENCH D BENCH D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND SHRI A.D.JAIN SHRI A.D.JAIN SHRI A.D.JAIN SHRI A.D.JAIN, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER MISCELLANEOUS APPLICATION MISCELLANEOUS APPLICATION MISCELLANEOUS APPLICATION MISCELLANEOUS APPLICATION NO NONO NO .594/DEL/2010 .594/DEL/2010 .594/DEL/2010 .594/DEL/2010 (IN IT(SS) A NO.120/DEL/2006 (IN IT(SS) A NO.120/DEL/2006 (IN IT(SS) A NO.120/DEL/2006 (IN IT(SS) A NO.120/DEL/2006) )) ) BLOCK PERIOD : 1.4.1997 TO 11.2.20 BLOCK PERIOD : 1.4.1997 TO 11.2.20 BLOCK PERIOD : 1.4.1997 TO 11.2.20 BLOCK PERIOD : 1.4.1997 TO 11.2.20 03 0303 03 DY.COMMISSIONER OF DY.COMMISSIONER OF DY.COMMISSIONER OF DY.COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -15(1), 15(1), 15(1), 15(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S SRI REME PVT.LTD., M/S SRI REME PVT.LTD., M/S SRI REME PVT.LTD., M/S SRI REME PVT.LTD., 1 11 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, B BB B- -- -417, NEW FRIENDS COLONY, 417, NEW FRIENDS COLONY, 417, NEW FRIENDS COLONY, 417, NEW FRIENDS COLONY, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. PAN NO.AAACR0635F. PAN NO.AAACR0635F. PAN NO.AAACR0635F. PAN NO.AAACR0635F. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.R.MEHRA, CA. RESPONDEN T BY : SHRI A.K.PANDEY, CIT - DR. ORDER ORDER ORDER ORDER PER G.E.VEERABHADRAPPA, VP PER G.E.VEERABHADRAPPA, VP PER G.E.VEERABHADRAPPA, VP PER G.E.VEERABHADRAPPA, VP : :: : THIS IS AN APPLICATION FILED BY THE REVENUE SEEKIN G THE RECALL OF TRIBUNALS ORDER DATED 30.11.2009. THIS APPLICATION WAS FILED BY THE DEPARTMENT ON 31.8.2010. 2. WE HAVE HEARD BOTH THE SIDES. THE CONTENTION OF THE REVENUE IS THAT THERE WAS NO NEED FOR PASSING THE ORDER DATED 30.11.2009 WITHOUT RECALLING THE EARLIER ORDER OF THE TRIBUNAL DATED 13.11.2007. WE THINK T HAT THE DEPARTMENT HAS NOT UPDATED ITSELF OR HAS NOT PROPERLY SEEN THE RECORDS . ON 13.11.2007, THE TRIBUNAL NO DOUBT PASSED ITS ORDER. THE SAID ORDER DISMISSED T HE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. SUBSEQUENTLY, THERE WAS A PRA YER FOR RESTORATION OF THE APPEAL ON THE GROUND THAT THE NOTICE OF HEARING FIX ING THE APPEAL ON 13.11.2007 WAS NEVER RECEIVED BY THE ASSESSEE. VIDE ORDER DAT ED 20.2.2009, THE MA NO.594/DEL/2010 2 MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE WAS ALLOWED AND IT WAS DIRECTED TO THE REGISTRY TO POST THE MATTER FOR FRESH HEARING O N 2.4.2009. ACCORDINGLY, THE APPEAL CAME TO BE POSTED FOR HEARING ON 30.11.2009. ON THAT DATE, THE MATTER GOT RESTORED TO THE FILE OF THE ASSESSING OFFICER. WE DO NOT UNDERSTAND HOW THE DEPARTMENT WITHOUT APPLICATION OF MIND TO THE FULL FACTS OF THE CASE HAS FILED THIS MISCELLANEOUS APPLICATION. THIS MISCELLANEOUS APPL ICATION, THEREFORE, DESERVES TO BE DISMISSED AND THE SAME IS DISMISSED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 1 ST JULY, 2011. SD/- SD/- (A.D.JAIN (A.D.JAIN (A.D.JAIN (A.D.JAIN ) )) ) (G.E.VEERABHADRAPPA (G.E.VEERABHADRAPPA (G.E.VEERABHADRAPPA (G.E.VEERABHADRAPPA ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 01.07.2011. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR