M/s Homeway Marketing P. Ltd., New Delhi v. ITO, New Delhi

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL D.AGRAWAL D.AGRAWAL D.AGRAWAL VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER MISCELLANEOUS APPLICATION NOS.120/DEL/2012 & 121/DE L/2012 MISCELLANEOUS APPLICATION NOS.120/DEL/2012 & 121/DE L/2012 MISCELLANEOUS APPLICATION NOS.120/DEL/2012 & 121/DE L/2012 MISCELLANEOUS APPLICATION NOS.120/DEL/2012 & 121/DE L/2012 (IN ITA NOS.2875/DEL/2011 & 2291/DEL/2011) (IN ITA NOS.2875/DEL/2011 & 2291/DEL/2011) (IN ITA NOS.2875/DEL/2011 & 2291/DEL/2011) (IN ITA NOS.2875/DEL/2011 & 2291/DEL/2011) AS ASAS ASSESSMENT YEAR SESSMENT YEAR SESSMENT YEAR SESSMENT YEAR : : : : 2005 2005 2005 2005- -- -06 0606 06 M/S HOMEWAY MARKETING M/S HOMEWAY MARKETING M/S HOMEWAY MARKETING M/S HOMEWAY MARKETING PVT.LTD. PVT.LTD. PVT.LTD. PVT.LTD. 315 DHAKA CHAMBERS 315 DHAKA CHAMBERS 315 DHAKA CHAMBERS 315 DHAKA CHAMBERS 2068/38 NA 2068/38 NA 2068/38 NA 2068/38 NAI II IWALA WALA WALA WALA NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 005. 110 005. 110 005. 110 005. PAN : PAN : PAN : PAN : AABCH0130Q. AABCH0130Q. AABCH0130Q. AABCH0130Q. VS. VS. VS. VS. INCOME TAX OFFICER INCOME TAX OFFICER INCOME TAX OFFICER INCOME TAX OFFICER WARD WARD WARD WARD- -- -12(4) 12(4) 12(4) 12(4) NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.S.SEKHON CA. RESPONDENT BY : SHRI SATPAL SINGH SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL D.AGRAWAL D.AGRAWAL D.AGRAWAL VP VPVP VP : : : : BY THESE TWO MISCELLANEOUS APPLICATIONS THE ASSES SEE HAS SOUGHT FOR THE RECALLING OF THE ORDER OF THE ITAT I N ITA NOS.2875/DEL/2011 & 2291/DEL/2011 DATED 15 TH DECEMBER 2011. 2. AT THE TIME OF HEARING BEFORE US IT IS STATED B Y THE LEARNED COUNSEL THAT THE ITAT DECIDED THESE APPEALS EX PARTE IN ASSESSEES ABSENCE. HE STATED THAT THE CASE WAS FIXED FOR HEA RING ONLY ONCE I.E. ON 15 TH DECEMBER 2011. THAT THE ASSESSEES COUNSEL SHRI M.S.SEKHON COULD NOT APPEAR ON THE DATE OF HEARING BECAUSE OF SAD DEMISE OF HIS MOTHER IN LAW WHO PASSED AWAY ON 13 TH DECEMBER 2011. HE THEREFORE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEALS AND THEREFORE THE EX PARTE ORDER OF THE ITAT IN ITA NOS. 2875/DEL/2011 & 2291/DEL/2011 SHOULD BE RECALLED. 3. LEARNED DR ON THE OTHER HAND RELIED UPON THE O RDER OF THE ITAT. M.A.NOS.120 & 121/D/2012 2 4. AFTER CONSIDERING THE ARGUMENTS OF BOTH THE SIDE S AND THE FACTS OF THE CASE WE ARE OF THE OPINION THAT ASSESSEE WA S PREVENTED BY REASONABLE CAUSE FROM APPEARING ON THE DATE OF HEAR ING. THEREFORE WE RECALL THE ORDER OF THE ITAT DATED 15 TH DECEMBER 2011 IN ITA NOS. 2875/DEL/2011 & 2291/DEL/2011 AND DIRECT THE REGIST RY TO POST THE APPEALS FOR HEARING AFRESH BEFORE REGULAR BENCH ON 7 TH JANUARY 2014. THE DATE OF HEARING OF THE APPEALS HAS ALREADY BEEN ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER 2013. SD/- SD/- ( (( (CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 11.10.2013 VK. COPY FORWARDED TO: - 1. APPELLANT : M/S HOMEWAY MARKETING PVT.LTD. M/S HOMEWAY MARKETING PVT.LTD. M/S HOMEWAY MARKETING PVT.LTD. M/S HOMEWAY MARKETING PVT.LTD. 315 DHAKA CHAMBERS 2068/38 NAIWALA 315 DHAKA CHAMBERS 2068/38 NAIWALA 315 DHAKA CHAMBERS 2068/38 NAIWALA 315 DHAKA CHAMBERS 2068/38 NAIWALA NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 005. 110 005. 110 005. 110 005. 2. RESPONDENT : INCOME TAX OFFICER INCOME TAX OFFICER INCOME TAX OFFICER INCOME TAX OFFICER WARD WARD WARD WARD- -- -12(4) NEW DELHI. 12(4) NEW DELHI. 12(4) NEW DELHI. 12(4) NEW DELHI. 3. CIT 4. CIT(A) 5. DR ITAT ASSISTANT REGISTRAR