M/s. Duro Traders (P) Ltd., Noida V. JCIT, Noida

MA 88/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7171 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 20-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI (FRIDAY) BEFORE SHRI R.P. TOLANI AND SHRI K.D. RANJAN M.A. NO. 88/DEL/2011 ( IN ITA NO.812/DEL/10 ) ASSTT. YR: 2005-06 M/S DURO TRADERS PVT. LTD. VS. JCIT, NOIDA RANGE , G-57-58, 1 ST FLOOR, SECTGOR-18, NOIDA. NOIDA. PAN/GIR NO. AABCD9104G ( APPLICANT ) ( RESPONDENT ) APPLICANT BY : SHRI R.K. GUPTA A/R RESPONDENT BY: MS. PRATIMA KAUSHIK SR. DR O R D E R PER R.P. TOLANI, J.M : THIS IS ASSESSEES MISC. APPLICATION U/S 254(2) OF THE I.T. ACT, 1961, PRAYING FOR RECALLING OF ITAT EX PARTE ORDER DATED 7-3-2011 PASSED IN THE ABOVE CAPTIONED APPEAL. 2. LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE MISC. APPLICATION AND CONTENDED THAT ON 7-3-201 1 I.E. WHEN THE ASSESSEES APPEAL WAS FIXED FOR HEARING BEFORE THE ITAT, THE ASSESSEES COUNSEL WAS OUT OF STATION AND AN ADVANCE INTIMATIO N TO THAT EFFECT ALONG WITH REQUEST FOR ADJOURNMENT OF HEARING, VIDE LETTE R DATED 28-2-2011, WAS FILED WITH THE OFFICE OF ITAT. LD. COUNSEL SUBMITTE D THAT IN VIEW OF ABOVE, THE EX PARTE ORDER DATED 7-3-2011 PASSED IN THE ABO VE CAPTIONED APPEAL MAY BE RECALLED, FOR DECISION AFRESH, ON MERITS, AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LEARNED D.R. OPPOSED THE MOVE. 2 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. IN VIEW OF ABOVE CIRCUMSTANCES WE ARE OF THE OPINION THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE ITAT ON THE APPOINTED DATE. THUS, WE RECALL TRIBUNA LS ORDER DATED 7-3-2011 PASSED IN ITA NO. 812/DEL/10 AND RESTORE THE SAME TO ITS ORIGINAL NUMBER. THE APPEAL BE LISTED FOR HEARING ON 20-02-2012. BOT H THE PARTIES HAVE BEEN INTIMATED OF THE DATE FIXED IN OPEN COURT AND THERE IS NO NECESSITY TO ISSUE SEPARATE NOTICES OF HEARING TO THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON 04-11-2011. SD/- SD/- ( K.D. RANJAN ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04-11-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR 3