Ujala Society,, Rohtak v. CIT, Rohtak

MA 313/DEL/2010 | misc
Pronouncement Date: 15-07-2011 | Result: Allowed

Appeal Details

RSA Number 31320124 RSA 2010
Assessee PAN AAAJU0072G
Bench Delhi
Appeal Number MA 313/DEL/2010
Duration Of Justice 1 year(s) 15 day(s)
Appellant Ujala Society,, Rohtak
Respondent CIT, Rohtak
Appeal Type Miscellaneous Application
Pronouncement Date 15-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 15-07-2011
Assessment Year misc
Appeal Filed On 30-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI (FRIDAY) BEFORE SHRI R.P. TOLANI AND SHRI B.K. HALDAR M.A. NO. 313/DEL/2010 ( IN ITA NO.2083/DEL/09 ) M/S UJALA SOCIETY VS. COMMISSIONER OF INCOME-TA X 58/8 SHIVAJI PARK ROHTAK. ROHTAK. PAN/GIR NO. AAAJU0072G ( APPLICANT ) ( RESPONDENT ) APPLICANT BY : SHRI ANIL SHARMA ADV. RESPONDENT BY: SH. N.K. CHAND SR. DR & A.K. MONG A SR. DR O R D E R PER R.P. TOLANI J.M : THIS IS ASSESSEES APPLICATION U/S 254(2) OF THE I. T. ACT 1961 PRAYING FOR RECALLING OF ITAT ORDER DATED 2-2-2010 PASSED IN THE ABOVE CAPTIONED APPEAL. 2. LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE MISC. APPLICATION AND CONTENDS THAT NO NOTICE F IXING THE APPEAL FOR HEARING BEFORE THE BENCH ON 2-2-2010 WAS SERVED UPO N THE ASSESSEE COMPANY AND FOR THAT REASON THE HEARING COULD NOT B E ATTENDED ON THAT THAT DATE. HE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING ITS APPEAL. IN SUPPORT AFFIDAVIT OF SHRI PRAMOD GOEL CHAIRMAN OF ASSESSEE COMPANY HAS BEEN FILED. LEARNED COUNSEL SUBMITTED T HAT IN VIEW OF ABOVE AND IN THE INTEREST OF NATURAL JUSTICE EX PARTE ORDER DATED 2-2-2010 PASSED IN THE ABOVE CAPTIONED APPEAL MAY BE RECALLED FOR DECISION AFRESH ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. 2 3. THE LEARNED D.R. OPPOSED THE MOVE. HE HOWEVER COULD NOT CONTROVERT THE AFORESAID FACTUAL ASPECT OF THE MATT ER. 4. AFTER CAREFULLY CONSIDERING THE SUBMISSIONS OF T HE PARTIES WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFF ICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE . ACCORDINGLY WE RECALL TRIBUNALS ORDER DATED 2-2-2010 PASSED IN ITA NO. 2 083/DEL/09 AND RESTORE THE SAME TO ITS ORIGINAL NUMBER. THE APPEAL IS LIS TED FOR HEARING ON 4-10- 2011. BOTH THE PARTIES HAVE BEEN INTIMATED OF THE D ATE FIXED IN OPEN COURT AND THERE IS NO NECESSITY TO ISSUE SEPARATE NOTICES OF HEARING TO THE PARTIES. 5. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON 15-07-2011. SD/- SD/- ( B.K. HALDAR ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15-07-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR 3