Surendra Developers,, Bhopal v. ACIT, New Delhi

MA 189/DEL/2011 | 2005-2006
Pronouncement Date: 03-02-2012 | Result: Allowed

Appeal Details

RSA Number 18920124 RSA 2011
Bench Delhi
Appeal Number MA 189/DEL/2011
Duration Of Justice 7 month(s) 25 day(s)
Appellant Surendra Developers,, Bhopal
Respondent ACIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 03-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 03-02-2012
Assessment Year 2005-2006
Appeal Filed On 08-06-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY : NEW DELHI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER M.A NOS. 188 TO 190/DEL/2011 (ITA NOS.3056 TO 3058/D/2010) ASSESSMENT YEARS : 2004-05 TO 2006-07 M/S SURENDER DEVELOPERS NEW DELHI. VS. ACIT CIRCLE 27(1) NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MANOJ AYACHIT CA RESPONDENT BY : SHRI SALIL MISHRA SR.DR O R D E R PER BENCH: VIDE MISCELLANEOUS APPLICATIONS FILED AS ABOVE TH E ASSESSEE IS SEEKING RECALL OF EX PARTE ORDER OF THE TRIBUNAL DATED 22 ND DECEMBER 2010 PASSED IN ITA NOS.3056 TO 3058/DEL/2010. THE APPEALS FILED BY TH E ASSESSEE WERE DISMISSED IN LIMINE BY WAY OF EX PARTE ORDER ON ACCOUNT OF FA ILURE OF THE ASSESSEE TO REPRESENT THE APPEAL ON THE FIXED DATE OF HEARING. IN THE APPLICATION IT HAS BEEN SUBMITTED THAT THE ASSESSEE HAD THE REASONS TO BELI EVE THAT THE DEPARTMENTAL APPEAL WERE ALSO FILED AND AN APPLICATION FOR CONSO LIDATION OF THOSE APPEALS WAS FILED VIDE LETTER DATED 12 TH AUGUST 2010. THE ASSESSEE DID NOT RECEIVE ANY RE PLY ON THAT APPLICATION. THE DATE OF HEARING WAS FIXED ON 22 ND DECEMBER 2010. AGAIN AN APPLICATION FOR CONSOLIDATION WAS FILED O N 13 TH JANUARY 2011. IT HAS BEEN SUBMITTED THAT THE NOTICE OF HEARING ON 22 ND DECEMBER 2010 WAS DELIVERED AT THE OFFICE ADDRESS OF THE ASSESSEE IN THE FIRST WEEK OF OCTOBER 2010 AND IN THE MONTH OF OCTOBER-NOVEMBER THE AUNT OF THE ASSESSEE WAS SERIOUSLY ILL AND THE ASSESSEE WAS BUSY IN HER TREATMENT AND WAS CONSTANT LY OUT OF BHOPAL DURING THE MA NOS.188 TO 190/DEL/2011 2 WHOLE PERIOD AND IN THIS MANNER THERE WAS A FAILU RE ON THE PART OF THE ASSESSEE TO APPEAR ON THE FIXED DATE OF HEARING. 2. THE REASONS STATED IN THE APPLICATION ARE SUPPOR TED BY THE AFFIDAVIT FILED BY ONE SHRI ADARSH MALHOTRA S/O LATE SHRI S.K. MALHOT RA BEING THE PARTNER OF THE ASSESSEE CONCERN. IN THIS VIEW OF THE SITUATION A FTER HEARING BOTH THE PARTIES WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND SUFFICIENT CAUSE FROM APPEARING ON THE FIXED DATE OF HEARING THEREFORE WE SET ASIDE THE AFOREMENTIONED ORDER DATED 22 ND DECEMBER 2010 AND RESTORE THESE APPEALS FOR HEARING AFRESH. THE APPEAL FILED BY THE ASSESSEE W ILL NOW BE HEARD ON 3 RD MAY 2012. THE DATE OF HEARING WAS DULY NOTED BY BOTH T HE PARTIES WAVING THEIR RIGHT TO RECEIVE NOTICE IN THIS REGARD. 3. IN THE RESULT THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED IN THE MANNER AFORESAID. . THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 03.0 2.2012. SD/- SD/- [I.P. BANSAL] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 03.02.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BY ORDER DEPUTY REGISTRAR MA NOS.188 TO 190/DEL/2011 3 ITAT DELHI BENCHES DATE OF DICTATION 03.02..2012 DATE OF PRESENTATION OF THE DRAFT ORDER TO THE MEMBER 06.02.2012 DATE OF RETURN FROM THE BENCH AFTER PRONOUNCEMENT &SIGNING DATE OF DISPATCH OF THE ORDER TO THE BENCH