M/s Shourya Tower Pvt Ltd, Delhi V. DCIT, New Delhi

MA 83/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3547 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 03-03-2010
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: MANU K GIRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH G DELHI ] BEFORE SHRI A. D. JAIN, JM & SHRI K. D. RAN JAN, AM MISC. APP. NO. 83 (DEL) OF 2010. [ IN I. T. APPEAL NO. 701 (DEL) OF 2009 ] ASSESSMENT YEAR : 2005-06. M/S. SHOURYA TOWERS (P) LTD., [PRESENTLY DY. COMMISSIONER OF INCOME-TAX, KNOWN AS NITISHREE INFRASTRUCTURE LIMITED, VS. CENTRAL CIRCLE : 21, 78-B, SECTOR : D-2, GROUP: II, KONDLI GUHAROLI, N E W D E L H I. MAYUR VIHAR, PHASE : III, D E L H I. P A N / G I R NO. AAH CS 9332 F. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : SHRI MANU K. GIRI, ADV.; DEPARTMENT BY : MS. MONA MOHANTY, 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 08 TH OCTOBER, 2009. 2. IN THIS MISC. APPLICATION FILED BY THE ASSESSEE, IT HAS BEEN SUBMITTED THAT THE ABOVE APPEAL WAS FILED BEFORE THE TRIBUNAL ON 26 TH FEBRUARY, 2009 AND WAS FIXED FOR HEARING BEFORE TH E ITAT 2 MISC. APP. NO. 83 (DEL) OF 2010. ON 08 TH OCTOBER, 2009. IN THE MISC. APPLICATION, IT HAS F URTHER BEEN SUBMITTED THAT THE NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE COMPANY AND WA S GIVEN TO ITS ADVOCATE, MR. B. L. GOYAL, WHO WAS THE AUTHORIZED REPRESENTATIVE OF THE ASSESS EE, BUT COULD NOT REACH THE TRIBUNAL ON TIME. IT HAS FURTHER BEEN SUBMITTED THAT THE SAID ADVOCAT E RESIDES AT VIKRAM VIHAR, LAJPAT NAGAR-IV, NEW DELHI-110 024 AND WHEN ON HIS WAY TO ITAT ON 8 /10/2009 TO ATTEND THE HEARING, HIS CAR BROKE DOWN ON DEFENCE COLONY FLYOVER AND THAT CAUSE D A HEAVY TRAFFIC JAM AND ULTIMATELY WHEN THE CAR COULD BE REPAIRED AND GET STARTED AND BY TH E TIME HE REACHED THE TRIBUNAL, IT WAS PAST 1 P.M., RESULTING IN EX-PARTE ORDER. HE HAS FILED TH E AFFIDAVIT OF THE COUNSEL. IT HAS FURTHER BEEN SUBMITTED THAT THE ASSESSEE IS ALSO VERY MUCH INTER ESTED IN GETTING THE APPEAL PROSECUTED, AS THE PENALTY INVOLVED IN THE APPEAL UNDER SECTION 271(1) (C) OF THE I. T. ACT, 1961 WAS SUBSTANTIAL ON ACCOUNT OF CONCEALMENT AND, THEREFORE, HAS REQUESTE D TO RECALL THE EX-PARTE ORDER DATED 08 TH OCTOBER, 2009. ON THE OTHER HAND, THE LD. SR. DR S UPPORTED 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 30 TH NOVEMBER, 2009. THE APPEAL IS FIXED FOR HEARING ON 20 TH JULY, 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 : 16 TH APRIL, 2010. SD/- SD/- [ A. D. JAIN ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16 TH APRIL, 2010. *MEHTA * 3 MISC. APP. NO. 83 (DEL) OF 2010. 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. 4 MISC. APP. NO. 83 (DEL) OF 2010.