Delhi Tourism and Transport Development Corporation Ltd., New Delhi V. DCIT, New Delhi

MA 89/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7183 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 11-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS PRATIMA KAUSHIK
• Assessee Lawyers: H P AGARWAL
• 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. 89/DEL/2011 ( IN ITA NO. 4877/DEL/09 ) ASSTT. YR: 2006-07 DELHI TOURISM & TRANSPORT DEVELOPMENT VS. DCIT CIR . 10(1), CORPN. LTD., 180A, SHOPPING CUM OFFICE, NEW DELHI . COMPLEX, DEFENCE COLONY, NEW DELHI. PAN/GIR NO. AAACD0169J ( APPLICANT ) ( RESPONDENT ) APPLICANT BY : SHRI H.P. AGARWAL ADV. RESPONDENT BY: MRS. 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 15-3-2011 PASSED IN THE ABOVE CAPTIONED APPEAL. 2. LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE MISC. APPLICATION AND CONTENDS THAT THOUGH THE NOTICE FIXING THE APPEAL FOR HEARING BEFORE THE ITAT ON 15-3-2011 WAS RECEIV ED BY THE DAK PEON OF THE ASSESSEE COMPANY PRIOR TO THE DATE OF HEARING, THE SAME WAS NOT BROUGHT TO THE NOTICE OF THE CHIEF MANAGER FINANCE (TAX) SH RI Y.K. MAGHAN AND AS SUCH THERE COULD BE NO REPRESENTATION ON BEHALF OF THE ASSESSEE BEFORE THE ITAT ON THE APPOINTED DATE. IN SUPPORT, AFFIDAVIT O F SHRI Y.K. MAGHAN HAS BEEN PLACED ON RECORD. IT HAS BEEN SUBMITTED THAT T HE CASE INVOLVES HUGE AMOUNT OF TAX AND THE ASSESSEE IS VERY MUCH INTERES TED TO ARGUE ITS APPEAL ON MERITS. LD. COUNSEL PRAYED THAT ASSESSEE WAS PREVEN TED BY SUFFICIENT CAUSE 2 IN NOT APPEARING BEFORE THE ITAT AND IN THE INTERES T OF JUSTICE THE EX PARTE ORDER OF THE ITAT DATED 15-3-2011 PASSED IN THE ABO VE CAPTIONED APPEAL MAY BE RECALLED FOR DECISION AFRESH, ON MERITS, AFT ER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LEARNED D.R. OPPOSED THE MOVE. 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 15-3- 2011 PASSED IN ITA NO. 4877/DEL/09 AND RESTORE THE SAME TO ITS ORIGINAL NUMBER. THE APPEAL BE LISTED FOR HEARING ON 22-02-2 012. BOTH 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