Ellora Exports Pvt. Ltd.,, v. ITO, Ward-11(1),,

MA NOS. 270-271/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY (F) NEW DELHI BEFORE SHRI A.D. JAIN JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER MA NOS. 270 & 271/DEL/2010 (IN ITA NOS. 4161 & 4162/DEL/2002) A.YRS. 1992-93 & 1993-94 M/S ELLORA EXPORTS PVT. LTD. V INCOME TAX OFFI CER D-8/9 VASANT VIHAR WARD 11(1) DELHI 110 057 NEW DELHI (PAN : AAACE0638H) [APPELLANT] (RESPONDENT) ASSESSEE BY : SH. K.P. GANGULI ADVOCATE DEPARTMENT BY : SMT. MONA MOHANTY SR. D.R. ORDER PER SHAMIM YAHYA AM BY WAY OF THESE MISC. APPLICATIONS ASSESSEE SEEKS RECALL OF ORDER OF THE TRIBUNAL PASSED IN ITA NO. 4161 & 4162/DEL/2002 FO R THE ASSESSMENT YEARS 199293 AND 1993-94. THESE APPEALS WERE DISMISSED FOR NON PROSECUTION BY THE ASSESSEE. NOW BY WAY OF THIS MISC. APPLICATIONS ASSESSEE HAS SUBMITTED THAT THERE WAS CHANGE IN THE ADDRESS OF THE ASSESSEE AS A RESULT OF WHICH NOTICE COULD NOT BE RECEIVED BY IT AND IT HAS BEEN PRAYED THAT T HE MATTER MAY BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO PURSUE THE CASE. 2. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS. WE DEEM IT APPROPRIATE TO RECALL OUR EXPARTE ORDER AS ABOVE. WE DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 19.4.2011. BOTH THE PARTIES HAVE TAKEN NOTE OF DATE OF HEARING. MA NOS. 270-271/DEL/2010 2 3. IN THE RESULT BOTH THE MISC. APPLICATIONS FILE D BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/02/201 1 UPON CONCLUSION OF HEARING. SD/- SD/- [A.D. JAIN] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE 04/02/2011 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES