Motherson Jones Ltd, v. ITO Ward 5 (4),

MA 300/DEL/2010 | 2003-2004
Pronouncement Date: 31-08-2010 | Result: Allowed

Appeal Details

RSA Number 30020124 RSA 2010
Assessee PAN AAACM1219Q
Bench Delhi
Appeal Number MA 300/DEL/2010
Duration Of Justice 2 month(s) 14 day(s)
Appellant Motherson Jones Ltd,
Respondent ITO Ward 5 (4),
Appeal Type Miscellaneous Application
Pronouncement Date 31-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 31-08-2010
Assessment Year 2003-2004
Appeal Filed On 16-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D : NEW DELHI BEFORE SHRI I.P.BANSAL JM AND SHRI R.C.SHARMA AM MISCELLANEOUS APPLICATION NO.300/DEL/2010 (IN ITA NO.240/DEL/2008) ASSESSMENT YEAR : 2003-04 M/S MOTHERSON JONES LIMITED G-237 PREET VIHAR NEW DELHI 110 092. PAN NO.AAACM1219Q. VS. INCOME TAX OFFICER WARD-5(4) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.C.YADAV ADVOCATE. RESPONDENT BY : SHRI R.P.SINGH SR.DR. ORDER PER R.C.SHARMA AM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 17.11.2008 IN RESPECT O F ITA NO.240/DEL/2008 FOR AY 2003-04. 2. THROUGH THIS PETITION IT WAS CONTENDED THAT THE MATTER WAS FIXED FOR HEARING ON 17.11.2008. NOTICE FIXING THE DATE OF T HE HEARING FOR 17.11.2008 WAS NOT RECEIVED BY THE ASSESSEE AND FOR THAT REASON T HE HEARING COULD NOT BE ATTENDED. THE APPLICANT ONLY CAME TO KNOW ABOUT THE MATTER BE ING FIXED FOR HEARING AFTER RECEIVING THE EX-PARTE ORDER DISMISSING THE APPEAL IN LIMINE. IN SUPPORT OF THE CONTENTION LEARNED AR ALSO PLACED ON RECORD THE AF FIDAVIT DULY EXECUTED BY THE DIRECTOR OF THE ASSESSEE FIRM. 3. WE HAVE CONSIDERED THE CONTENTION AND FOUND THAT NON-SERVICE OF NOTICE DUE TO WHICH THE ASSESSEE COULD NOT APPEAR ON THE D ATE FIXED FOR HEARING CONSTITUTED A REASONABLE CAUSE FOR NON-APPEARANCE. ALL THESE FACTS ARE DULY SUPPORTED BY THE AFFIDAVIT PLACED ON RECORD. IN TH E INTEREST OF JUSTICE AND FAIR PLAY MA-300/DEL/2010 2 WE RECALL THE EX-PARTE ORDER AND APPEAL IS FIXED FO R HEARING ON MERITS ON 13 TH OCTOBER 2010. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 31 ST AUGUST 2010. SD/- SD/- (I.P.BANSAL) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31.08.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT DEPUTY REGISTRAR MA-300/DEL/2010 3