Ideal Carpets LTd, v. DCIT Circle 11 (1),

MA 25/DEL/2010 | 2003-2004
Pronouncement Date: 26-03-2010 | Result: Allowed

Appeal Details

RSA Number 2520124 RSA 2010
Assessee PAN AAACI0157K
Bench Delhi
Appeal Number MA 25/DEL/2010
Duration Of Justice 2 month(s) 13 day(s)
Appellant Ideal Carpets LTd,
Respondent DCIT Circle 11 (1),
Appeal Type Miscellaneous Application
Pronouncement Date 26-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 26-03-2010
Assessment Year 2003-2004
Appeal Filed On 13-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI BEFORE SHRI I.P.BANSAL JM AND SHRI R.C.SHARMA AM MISCELLANEOUS APPLICATION NO.25/DEL/2010 (IN ITA NO.4472/DEL/2007) ASSESSMENT YEAR : 2003-04 M/S IDEAL CARPETS LTD. B-34 SAGAR APARTMENTS 6 TILAK MARG NEW DELHI. PAN NO.AAACI0157K. VS. DY.COMMISSIONER OF INCOME TAX CIRCLE-11(1) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.R.MANJANI ADVOCATE. RESPONDENT BY : SHRI B.K.GUPTA SR.DR. ORDER PER R.C.SHARMA AM : THIS MISCELLANEOUS APPLICATION AROSE OUT OF THE EX -PARTE ORDER OF THE TRIBUNAL DATED 4.11.2009. IT WAS CONTENDED THROUGH THIS MISCELLANEOUS PETITI ON THAT ASSESSEE WAS NOT IN RECEIPT OF NOTICE OF HEARING FROM THE TRIBUNAL I N RESPECT OF APPEAL NO.4472/DEL/2007 FOR THE AY 2003-04. RELEVANT AFFI DAVIT TO THIS EFFECT WAS ALSO PLACED ON RECORD. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND GONE THROUGH THE CONTENTS OF THE AFFIDAVIT. WE ARE SATISFIED THAT THERE WAS REA SONABLE CAUSE FOR ASSESSEE NOT APPEARING ON THE DATE FIXED FOR HEARING. IN THE IN TEREST OF JUSTICE WE RECALL OUR ORDER AND APPEAL IS AGAIN FIXED FOR HEARING ON MERI TS ON 19 TH MAY 2010. WE DIRECT MA-25/DEL/2010 2 ACCORDINGLY. NO NOTICE IS REQUIRED TO BE ISSUED AS THE DATE WAS ANNOUNCED IN THE OPEN COURT. IN THE RESULT THE MISCELLANEOUS APPLICATION IS AL LOWED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 26 TH MARCH 2010. SD/- SD/- (I.P.BANSAL) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26.03.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT DEPUTY REGISTRAR MA-25/DEL/2010 3