Kunwar Overseas, New Delhi V. ACIT circle 27 (1), New Delhi

MA 71/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3545 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 15-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: S KRISHNAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI K.G. BANSAL MISC.APPLI. NOS. 70 & 71(DEL)2010 (IN ITA NOS. 3196(DEL)06 & 4663(DEL)07) ASSESSMENT YEARS: 2003-04 & 2004-05 M/S. KUNVAR OVERSEAS, ASSTT.COMMIS SIONER OF INCOME TAX, 3/18, KIRTI NAGAR INDL. AREA, V. CIRCLE 27(1), NEW DELHI. NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI S. KRISHNAN, ADVOCATE RESPONDENT BY: SMT. MONA MOHANTY, SR. DR ORDER PER A.D. JAIN, J.M. THE ASSESSEES APPEALS IN ITA NOS. 3196(DEL)06 & 4 663(DEL)07 FOR ASSESSMENT YEARS 2003-04 & 2004-05 WERE DISMISSED FOR NON PROSECUTION VIDE OUR ORDER DATED 08.12.2009, SINCE NONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEA LS, DESPITE THE NOTICE OF HEARING HAVING BEEN SERVED ON THE ASSESSEE, AS PER RECORD. 2. IN THE PRESENT APPLICATION, THE ASSESSEE HAS CON TENDED THAT AT THE RELEVANT TIME THE LEARNED COUNSEL FOR THE ASSESSEE WAS ARGUING IN ANOTHER COURT AND AS SUCH, HE COULD NOT REACH TO ATTEND THE APPEALS OF THE ASSESSEE; THAT THIS POSITION WAS EXPLAINED TO THE BENCH AFTER THE MATTERS WERE OVER BUT MA NOS. 70&71(DEL)10 2 BEFORE THE BENCH ROSE FOR THE DAY; AND THAT HOWEVER , THE ORDER HAD ALREADY BEEN PRONOUNCED. 3. THE LD. DR, ON THE OTHER HAND, HAS STRONGLY SUPP ORTED THE ACTION OF THE TRIBUNAL IN DISMISSING THE APPEALS OF THE ASSESSEE FOR NON PROSECUTION, FOR NON APPEARANCE. 4. WE FIND THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE TO BE JUSTIFIED. SINCE THE LEARNED COUNSEL FOR THE ASSE SSEE WAS ARGUING ANOTHER MATTER BEFORE ANOTHER BENCH AT THE TIME WHEN THE AP PEALS OF THE ASSESSEE WERE CALLED OUT FOR HEARING, THE MATTERS OF THE ASS ESSEE WENT UNATTENDED. IN THESE FACTS, OUR ORDER DATED 08.12.2009 IS RECALLE D. BOTH THE APPEALS OF THE ASSESSEE ARE RESTORED TO THEIR ORIGINAL NUMBER IN S ITU. THEY WILL NOW COME UP FOR HEARING ON MERITS ON 20.7.2010. NO FRESH NO TICE FOR HEARING SHALL, HOWEVER, ISSUE, SINCE THIS DATE WAS INTIMATED TO TH E PARTIES IN THE COURT ITSELF. 5. IN THE RESULT, BOTH THE APPLICATIONS FILED BY TH E ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.04.2010. SD/- SD/- (K.G. BANSAL) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16.04.2010 *RM MA NOS. 70&71(DEL)10 3 COPY FORWARDED TO: 1.M/S. KUNVAR OVERSEAS, 3/18, KIRTI NAGAR INDL. AREA, NEW DELHI. 2. ACIT, CIRCLE 27(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR