Uma Strips Ltd, New Delhi V. DCIT Circle 18 (1), New Delhi

MA 85/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4699 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2002-2003
• Appeal Filed On: 25-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Keywords: Reasonable cause

Judgement Text

MA NO. 85/DEL/2010 (IN ITA NO. 922/DEL/2008) A.Y. 2002-03 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH H: NEW DELHI BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER & SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 85/DEL/2010 (IN ITA NO. 922/DEL/ 2008) A.Y. 2002-03 M/S UMA STRIPS LTD., INCOME TAX OFFICER, WARD 1 8(1), X-64, LOHA MANDI, NARAINA, ROOM NO. 27, CR BUILD ING, NEW DELHI IP ESTATE, NEW DELHI (PAN: AAACU2078B) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SATISH AGGARWAL, CA DEPARTMENT BY : SH. MANISH GUPTA, DR O R D E R PER SHAMIM YAHYA: AM BY WAY OF THIS MISC. APPLICATION THE ASSESSEE SEEK S RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO. 922/DEL/2008 FOR THE A.Y. 2002-03 VIDE ORDER DATED 09.12.2009. THE SAID APPEAL WAS PASSED EX-PARTE A S, NONE HAD APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR HEARIN G. IN THIS MISC. APPLICATION, IT IS THE CONTENTION OF THE ASSESSEE THAT ASSESSEE COU LD NOT APPEARED ON THE DESIGNATED DATE FIXED FOR HEARING, AS THE NOTICE F OR HEARING WAS SENT BY THE COURIER TO ITS NEIGHBOUR AND NOT THE ASSESSEE. AC CORDINGLY THE ASSESSEE HAS PRAYED THAT IN CONSONANCE WITH THE TRIBUNALS RULES , WHEN THE ORDER IS PASSED MA NO. 85/DEL/2010 (IN ITA NO. 922/DEL/2008) A.Y. 2002-03 2 EXPARTE AND THERE IS REASONABLE CAUSE FOR NON-APPEA RANCE OF THE PARTY, THE ORDER MAY BE RECALLED TO GIVE THE PARTY PROPER CHAN CE OF HEARING. 2. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE R ECORDS. LD. DEPARTMENTAL REPRESENTATIVE DID NOT HAVE SERIOUS O BJECTION TO THIS PROPOSITION SUBMITTED BY THE ASSESSEE. ACCORDINGLY, WE ARE IN CLINED TO RECALL OUR AFORESAID EXPARTE ORDER. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 07.09.2010. BOTH THE PARTIES HAVE TAKEN NOTE OF T HE DATE FIXED FOR HEARING. 3. IN THE RESULT, THE MISC. APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 02/07/2010 UPON CONCLUSION OF HEARING. SD/- SD/- [R.P. TOLANI] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02/07/2010 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCH