M/s. Super Growth Constructions Pvt. Ltd, New Delhi v. ITO, New Delhi

MA 282/DEL/2010 | 2003-2004
Pronouncement Date: 13-08-2010 | Result: Allowed

Appeal Details

RSA Number 28220124 RSA 2010
Bench Delhi
Appeal Number MA 282/DEL/2010
Duration Of Justice 1 month(s) 15 day(s)
Appellant M/s. Super Growth Constructions Pvt. Ltd, New Delhi
Respondent ITO, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 13-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 13-08-2010
Assessment Year 2003-2004
Appeal Filed On 28-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI BEFORE SHRI RAJPAL YADAV AND SHRI K.D.RANJAN MA NO.282/DEL/2010 (IN ITA NO.2528/DEL/2009) ASSESSMENT YEAR : 2003-04 M/S SUPER GROWTH CONSTRUCTIONS PVT. LTD. M-11 MIDDLE CIRCLE CONNAUGHT PLACE NEW DELHI-110001. VS. ITO WARD 9(4) NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SALIL AGGARWAL ADVOCATE RESPONDENT BY : SHRI H.K.LAL SR. D.R. ORDER PER K.D.RANJAN AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER PASSED U/S 254(1) IN ITA(SS) NO.3 606/DEL/2009 DATED 21.4.2010. 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HA S STATED THAT NOTICE FIXING THE CASE FOR HEARING ON 21.4.2010 WAS NOT SE RVED ON THE ASSESSEE. THE ASSESSEE HAS FILED AFFIDAVIT IN SUPPORT OF HIS CONT ENTION. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. THERE IS NO CHANGE IN THE ADDR ESS OF THE ASSESSEE. HOWEVER AS PER AFFIDAVIT FILED BY THE ASSESSEE NOT ICE FIXING THE CASE FOR HEARING WAS NOT SERVED ON THE ASSESSEE. WE ARE THE REFORE SATISFIED THAT THE 2 ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT A TTENDING THE PROCEEDINGS ON 21.4.2010. WE THEREFORE RECALL THE IMPUGNED OR DER AND FIX THE CASE FOR HEARING ON 4.10.2010 FOR WHICH NO NOTICE WILL BE IS SUED TO THE ASSESSEE. BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. ORDER PRONOUNCED IN THE OPEN COURT ON 13.8.2010 AFTER CLOSE OF HEARING. THE REG ISTRY IS DIRECTED ACCORDINGLY. 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (K.D.RANJAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13.08.2010. PSP COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT DEPUTY REGISTRAR