Olympus India Pvt. Ltd., New Delhi V. DCIT, New Delhi

MA 86/DEL/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0222 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 01-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TARUN SEEM
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY : NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER M.A NO.86/DEL/2012 (ITA NO. 2623/D/2011) ASSESSMENT YEAR : 2007-08 M/S OLYMPUS INDIA PVT. LTD., A-5, MOHAN CO-OPERATIVE INDUSTRIAL AREA, NEW DELHI. PAN : AACO1217G VS. DCIT, CIRCLE 13 (1), CR BUILDING, NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI GAGAN KUMAR ADVOCATE RESPONDENT BY : SHRI TARUN SEEM, SR. DR O R D E R PER A.D. JAIN, JUDICIAL MEMBER: VIDE THE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE SEEKS THE RECALL OF THE EX PARTE ORDER DATED 25.11.2011, PASS ED BY THE TRIBUNAL IN ITA NO.2623/DEL/2011. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED I N LIMINE ON ACCOUNT OF FAILURE OF THE ASSESSEE TO PUT IN APPEARANCE AT THE TIME OF HEARING. THE APPEAL FILED BY THE ASSESSEE WAS FIXED FOR HEARING ON 25.1 1.2011 FOR WHICH NOTICE OF HEARING WAS SENT TO THE ASSESSEE. THE NOTICE OF HE ARING SENT WAS NOT RETURNED UNSERVED. IT WAS, IN THESE CIRCUMSTANCES, PRESUMED THAT THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL AND THE APPEAL WAS, THEREFORE, DISMISSED IN LIMINE. MA NO.86/DEL/2012 2 3. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLICAT ION THAT THE ASSESSEE COMPANY HAD ENTRUSTED THIS CASE TO ONE OF ITS PART TIME ACCOUNTANTS; THAT DUE TO SOME FAMILY PROBLEMS OF THE PART TIME ACCOUNTANT, H E NEITHER APPEARED HIMSELF ON THE DATE FIXED FOR HEARING NOR INTIMATED THE MAN AGEMENT OF THE ASSESSEE COMPANY ABOUT THE DATE FIXED FOR HEARING; THAT IN T HE MEAN TIME, THE PART TIME ACCOUNTANT RESIGNED FROM THE ASSESSEE COMPANY AND T HE NEW ACCOUNTANT, APPOINTED IN PLACE OF THE PART TIME ACCOUNTANT WHO HAD RESIGNED, ON HIS JOINING CAME TO KNOW FROM THE WEBSITE OF THE ITAT THAT THE TRIBUNAL HAD PASSED AN EX PARTE ORDER IN THE APPEAL; THAT IMMEDIATELY, THE NEW ACC OUNTANT BROUGHT THE MATTER TO THE NOTICE OF THE MANAGEMENT OF THE ASSES SEE COMPANY AND WITHOUT ANY DELAY THE MANAGEMENT DECIDED TO MOVE THE PRESEN T APPLICATION TO GET THE EX PARTE ORDER SET ASIDE; THAT THE EX PARTE ORDER OF THE TRIBUNAL PUT THE ASSESSEE IN UNDUE HARDSHIPS; AND THAT, THEREFORE, THE APPEAL MA Y BE RESTORED. ALONG WITH THE APPLICATION AN AFFIDAVIT OF SHRI ASHOO SAXENA, DGM, FINANCE OF THE ASSESSEE COMPANY, IN SUPPORT OF THE ABOVE AVERMENTS, WAS FIL ED. 4. HAVING HEARD BOTH THE PARTIES AND HAVING PERUSED THE MATERIAL ON RECORD, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL 25.11.2011, WHEN ITS APPEAL WAS FIXED FOR HEARING. THEREFORE, WE RECALL OUR AFOREMENTIONED ORDER AND R ESTORE ITA NO.2623/DEL/2011 TO ITS ORIGINAL NUMBER. THE APPEAL WILL NOW BE LIS TED FOR HEARING ON MERITS ON 23.07.2013. NO FRESH NOTICE SHALL ISSUE AS THIS DA TE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 10.0 5.2013. SD/- SD/- [J.S. REDDY] [A.D. JAIN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 10.05.2013. MA NO.86/DEL/2012 3 DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES