The Sonepat Coop Sugar Mills, Sonepat V. ACIT, Sonepat

MA 78/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3556 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 22-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND
• Assessee Lawyers: R D GUPTA
• Section: 131

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH G DELHI ] BEFORE SHRI R. P. TOLANI, JM & SHRI K. D. R ANJAN, AM MISC. APP. NO. 78 (DEL) OF 2010. [ IN I. T. APPEAL NO. 1301 (DEL) OF 2009 ] ASSESSMENT YEAR : 2006-07. THE SONEPAT CO-OP. SUGAR MILLS LTD., ASSTT. CO MMISSIONER OF INCOME-TAX, S O N E P A T 131 001. VS. SONEPAT CIR CLE, H A R Y A N A. S O N E P A T. P A N / G I R NO. AAA AT 0959 N. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI R. D. GUPTA, ADV.; DEPARTMENT BY : SHRI N. K. CHAND, SR. D. R. ; O R D E R. PER K. D. RANJAN, AM : THE ASSESSEE VIDE MISC. APPLICATION HAS SUBMITTED T O RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 02 ND DECEMBER, 2009. 2. IT HAS BEEN SUBMITTED THAT THE LD. COUNSEL FOR T HE ASSESSEE VIDE ADJOURNMENT APPLICATION DATED 1/12/2009 REQUESTED THE BENCH TO ADJOURN THE CASE TO SOME SUITABLE DATE AS HE WAS BUSY IN SOLEMNIZING THE MARRIAGE OF HIS GRAND-DAUGHTER. HE NCE HE WAS PREVENTED BY A SUFFICIENT CAUSE. IT HAS FURTHER BEEN SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN GETTING THE APPEAL 2 MISC. APP. NO. 78 (DEL) OF 2010. PROSECUTED AND, THEREFORE, HAS REQUESTED TO RECALL THE EX-PARTE ORDER DATED 02 ND DECEMBER, 2009. ON THE OTHER HAND, THE LD. SR. DR SUPPORTED THE ORD ER OF THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER DATED 02 ND DECEMBER, 2009. THE APPEAL IS FIXED FOR HEARING ON 20 TH JULY, 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PAR TIES WERE INFORMED IN THE OPEN COURT. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 23 RD APRIL, 2010. SD/- SD/- [ R. P. TOLANI ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23 RD APRIL, 2010. *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. 78 (DEL) OF 2010. 4 MISC. APP. NO. 78 (DEL) OF 2010.