Shubhani Engineering & Consultants Pvt. Ltd, New Delhi V. ITO, New Delhi

MA 79/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4660 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 18-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND
• Assessee Lawyers: RAJEEV JAIN

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. 79 (DEL) OF 2010. [ IN I. T. APPEAL NO. 2018 (DEL) OF 2009 ] ASSESSMENT YEAR : 2005-06. M/S. SHUBANI ENGINEERS & CONSULTANTS PVT. LTD., THE INCOME-TAX OFFICER, WB12B, GALI NO. 1, SCHOOL BLOCK, VS. W A R D : 8 (3), S H A K A R P U R, D E L H I 110 092. N E W D E L H I. P A N / G I R NO. ADD PC 6335 N. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI RAJEEV JAIN, C. A.; 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 03 RD DECEMBER, 2009. 2. IN THIS MISC. APPLICATION FILED BY THE ASSESSEE ALONG WITH AFFIDAVIT, IT HAS BEEN SUBMITTED THAT THE ABOVE APPEAL WAS FILED BEFORE THE TRIBUNAL ON 13 TH MAY, 2009 AND WAS FIXED BEFORE THE ITAT FOR 23 RD JULY, 2009. ON 23 RD JULY, 2009 THE BENCH WAS QUASHED AND THE MATTER WA S ADJOURNED FOR FRESH NOTICE. IT HAS FURTHER BEEN SU BMITTED THAT IN THE MEANTIME THE OTHER RELATED MATTER I.E. CROSS APPEAL BY THE DEPARTMENT BEING IT A. NO. 2805 (DEL) OF 2009 WAS FIXED BEFORE 2 MISC. APP. NO. 79 (DEL) OF 2010. 'A' BENCH ON 27/08/2009. THE APPEAL WAS ADJOURNE D SINE-DIE FOR THE PURPOSE OF CONSOLIDATION. IT HAS FURTHER BEEN SUBMITTED THAT THE ASSESSEE COMPANY RECEIVED ORDER PASSED BY 'G' BENCH OF THE TRIBUNAL IN ITA. NO. 2018 (DEL) OF 2009 DATED 3 RD DECEMBER, 2009 DISMISSING THE APPEAL STATING THAT THE NOTICE DATED 6/11/2009 HAD NOT BEEN RETURNED. IT HAS FURTHER BEEN SUBMITTED IN THE MISC. APPLICATION THA T THE NOTICE DATED 6/11/2009 FIXING THE MATTER FOR 3/12/2009 WAS NEVER RECEIVED BY THE COMPANY. IT HAS ALSO BEEN SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN GETTING THE APPEAL PROSECUT ED AND, THEREFORE, HAS REQUESTED TO RECALL THE EX-PARTE ORDER DATED 03 RD DECEMBER, 2009. ON THE OTHER HAND, THE LD. SR. DR SUPPORTED THE ORDER 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 03 RD DECEMBER, 2009. THE APPEAL IS FIXED FOR HEARING ON 22ND JUNE, 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PART IES 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 : 09 TH APRIL, 2010. SD/- SD/- [ R. P. TOLANI ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09TH APRIL, 2010. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 3 MISC. APP. NO. 79 (DEL) OF 2010. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 4 MISC. APP. NO. 79 (DEL) OF 2010.