Hemkunt Chemicals Pvt Ltd, v. ITO Ward 12 (3),

MA 280/DEL/2010 | 2001-2002
Pronouncement Date: 04-11-2011 | Result: Allowed

Appeal Details

RSA Number 28020124 RSA 2010
Assessee PAN AAACH0159G
Bench Delhi
Appeal Number MA 280/DEL/2010
Duration Of Justice 1 year(s) 3 month(s) 29 day(s)
Appellant Hemkunt Chemicals Pvt Ltd,
Respondent ITO Ward 12 (3),
Appeal Type Miscellaneous Application
Pronouncement Date 04-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 04-11-2011
Assessment Year 2001-2002
Appeal Filed On 06-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `C: NEW DELHI BEFORE SHRI G.D. AGARWAL VICE PRESIDENT AND SHRI C.L. SETHI JUDICIAL MEMBER M.A. NO.280/DEL/2010 (IN I.T. A. NO.1577/DEL OF 2007) ASSESSMENT YEAR: 2001-02 M/S HEMKUNT CHEMICALS (P) LTD. INCOME-TAX OFFICER HEMKUNT CHAMBERS STILT FLOOR VS WARD 12(3) NEW DELHI. 89 NEHRU PLACE NEW DELHI. PAN: AAACH0159G (APPLICANT) (RESPONDENT) APPLICANT BY : MRS. INDIRA BANSAL CA. RESPONDENT BY : SHRI B.R.R. KUMAR SR. DR O R D E R PER C.L. SETHI JUDICIAL MEMBER BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE HAS MADE A PRAYER TO RECALL THE TRIBUNALS ORDER DATED 3 RD MAY 2010 WHEREBY THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECU TION FOR THE ASSESSMENT YEAR 2001-02. 2 2. IN THE MISC. APPLICATION IT HAS BEEN STATED BY THE ASSESSEE THAT NO NOTICE FIXING THE HEARING ON 3.05.2010 WAS EVER REC EIVED BY THE ASSESSEE IN SUPPORT OF WHICH AN AFFIDAVIT OF THE DIRECTOR OF T HE ASSESSEE COMPANY HAS BEEN FILED. IT WAS THUS SUBMITTED THAT THE ASSESSE E WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM APPEARING BEFO RE THE TRIBUNAL WHEN THE MATTER WAS TAKEN UP FOR HEARING ON 3.05.2010. IT W AS THUS PRAYED THAT THE TRIBUNALS ORDER DATED 3.05.2010 DISMISSING THE ASS ESSEES APPEAL MAY BE RECALLED AND APPEAL MAY BE HEARD AFRESH FOR DISPOSA L ON MERITS AFTER HEARING BOTH THE PARTIES. 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE CAREFULL Y PERUSED THE MATERIAL ON RECORD. IN THIS CASE THE APPEAL WAS L ASTLY FIXED FOR HEARING ON 3.05.2010 FOR WHICH A NOTICE OF HEARING WAS ISSUED ON 5.04.2010. THIS NOTICE ISSUED ON 5.04.2010 WAS NOT RETURNED BACK UN SERVED. HENCE IT WAS PRESUMED THAT THE NOTICE HAS BEEN SERVED IN DUE COU RSE OF TIME. HOWEVER THERE IS NO EVIDENCE AVAILABLE ON RECORD TO CONCLUS IVELY PROVE THAT THE NOTICE WAS ACTUALLY SERVED UPON THE ASSESSEE. THE DIRECTO R OF THE ASSESSEE HAS FILED AN AFFIDAVIT THAT NO SUCH NOTICE WAS EVER RECEIVED BY THE ASSESSEE COMPANY. WE THEREFORE RECALL OUR ORDER DATED 3 RD MAY 2010 AND RESTORE THE PRESENT APPEAL TO ITS FILE FOR FRESH DISPOSAL ON MERITS. T HE REGISTRY IS HEREBY DIRECTED TO FIX THE APPEAL FOR FRESH HEARING ON 11. 01.2012 WHICH HAS ALREADY 3 BEEN INTIMATED TO BOTH THE PARTIES AT THE TIME OF H EARING OF THIS MISC. APPLICATION ITSELF. THEREFORE NO SEPARATE NOTICE FIXING THE APPEAL ON 11.01.2012 NEEDS TO BE ISSUED. WE ORDER ACCORDINGL Y. 4. IN THE RESULT THIS MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 4 TH NOVEMBER 2011 AT THE TIME OF HEARING ITSELF. SD/- SD/- (G.D. AGARWAL) (C.L. SETHI) VICE PRESIDENT JUDICIAL MEMBER DATED: 4 TH NOVEMBER 2011 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT. 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR ITAT.