Kuwer Industries Ltd.,, v. DCIT, Circle-5(1),,

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH : FRIDAY NEW DELHI) BEFORE SHRI A.D.JAIN JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER M.A. NOS. 203 & 204/DEL./2010 (IN ITA NOS.427 & 428/DEL./2005) (ASSESSMENT YEARS : 1995-96 & 2001-02) M/S KUWER INDUSTRIES LIMITED VS. DCIT CIRCLE 51 ) A-71/72 SECTOR 58 NEW DELHI. NOIDA-201 301 DISTT. GAUTAM BUDH NAGAR (U.P.) (PAN/GIR NO.AAACK1887E) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI J.B. AGGARWAL AR. REVENUE BY : SMT. MONA MOHANTY SR.DR ORDER PER A.D.JAIN JM IN THIS APPLICATION THE LD.AR OF THE ASSESSEE HAS CONTENDED THAT THE NOTICE HEARING THE APPEAL FIXED ON 16.02.2010 HAS NOT BEE N RECEIVED AT OFFICE OF THE COMPANY. AN AFFIDAVIT HAS BEEN FILED TO THE EFFECT THAT THE ASSESSEE HAS COME TO KNOW OF THE EX- PARTE ORDER PASSED IN I.T.A. NOS.427 & 428/DEL./2 010 DATED 16.02.2010 ONLY AT THE TIME OF HEARING OF THE DEPARTMENTAL APPEALS FIXED FOR HE ARING ON 21.4.2010 AS THE APPEALS WERE TAGGED WITH THE APPEALS FILED BY THE ASSESSEE. 2. THE CONTENTION OF THE ASSESSEE IS TO FOUND TO BE CORRECT. ACCORDINGLY WE RECALL THE EX-PARTE ORDER PASSED ON 16.02.2010. IT BEING THE ASSESSEES APPEALS THE ASSESSEE OBVIOUSLY DOES NOT STAND TO GAIN BY NOT APPEARING B EFORE THE TRIBUNAL AT THE TIME OF THE HEARING OF THE APPEAL. THE ASSESSEES APPEALS A RE RESTORED TO ITS ORIGINAL NUMBER. 4. IN THE RESULT BOTH THE APPLICATIONS ARE ALLOWED . 5. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HE ARING I.E. 04.02.2011. SD/- SD/- (SHAMIM YAHYA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER. DATED FEB. 04 2011. *SKB* COPY FORWARDED TO:- 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-VIII NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DELHI. BY ORDER (ITAT NEW DELHI).