M/s. Clan Morgan Holding Pvt. Ltd., New Delhi v. ACIT, New Delhi

MA 38/DEL/2011 | 2005-2006
Pronouncement Date: 01-07-2011 | Result: Allowed

Appeal Details

RSA Number 3820124 RSA 2011
Assessee PAN AABCC8084A
Bench Delhi
Appeal Number MA 38/DEL/2011
Duration Of Justice 4 month(s) 28 day(s)
Appellant M/s. Clan Morgan Holding Pvt. Ltd., New Delhi
Respondent ACIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 01-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 01-07-2011
Assessment Year 2005-2006
Appeal Filed On 03-02-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH B DELHI ] BEFORE SHRI A. D. JAIN JM AND SHRI K. D. RANJAN AM MISC. APP. NO. 38 (DEL) OF 2011 [ IN I. T. A. NO. 4440 (DEL) OF 2010 ]. ASSESSMENT YEAR : 2005-06. M/S. CLAN MORGAN HOLDING PVT. LTD. ASSTT. COMMISSIONER OF INCOME-TAX 208 / 216 DDA COMMERCIAL COMPLEX VS. CENTR AL CIRCLE : 5 AUROBINDO PLACE HAUZ KHAS N E W D E L H I. N E W D E L H I 110 016. P A N / G I R NO. AAB CC 8084 A. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI B. N. GOSWAMY ADV.; DEPARTMENT BY : MS. SURJANI MOHAN TY SR. D. R.; O R D E R. PER K. D. RANJAN AM : THIS MISC. APPLICATION BY THE ASSESSEE HAS BEEN FI LED AGAINST THE ORDER DATED 06TH DECEMBER 2010 PASSED BY THE ITAT FOR ASSESSME NT YEAR 2005-06. 2. THE ASSESSEE IN HIS MISC. APPLICATION ALONG WITH AFFIDAVIT HAS STATED THAT THE CASE WAS FIXED FOR HEARING ON 6 TH DECEMBER 2010. IT HAS BEEN FURTHER STATED THAT T HOUGH THE CASE WAS FIXED FOR HEARING ON 06 TH DECEMBER 2010 BUT THE OFFICE CLERK OF THE APPELL ANTS COUNSEL SHRI SATISH CHANDER GUATAM INADVERTENTLY NOTED THE DATE OF HEARING AS 10 TH DECEMBER 2010. THE COUNSEL FOR THE APPELLANT DULY APPEARED ON 10 TH DECEMBER 2010 AND WAS INFORMED THAT THE APPEAL WAS IN FACT FIXED ON 6 TH DECEMBER 2010 AND HAD BEEN DISMISSED BY THE BENCH FOR NON- APPEARANCE. THE OMISSION TO APPEAR ON THE DATE OF HEARING WAS NEITHER WILLFUL NOR INTENTIONAL 2 MISC. APP. NO. 38 (DEL) OF 2011 BUT DUE TO THE REASON STATED ABOVE AND THE COUNSEL FOR THE APPELLANT WAS PREVENTED FROM APPEARING ON THE DATE FIXED FOR HEARING DUE TO MIST AKE OF HIS CLERK. HE HAS FILED AFFIDAVIT OF SHRI SATISH CHANDER GAUTAM IN THIS REGARD. IN VIEW OF T HE ABOVE FACTS IT HAS BEEN PLEADED THAT NON- APPEARANCE ON BEHALF OF THE ASSESSEE WAS NOT WILLFU L AND THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. THE ASSESSEE HAD EXPLAINED THE REASONS FOR NON-ATTENDAN CE ON THE DATE OF HEARING. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE AS MENTIONED IN THE MISC. APPLICATION FILED. WE THEREFORE RECALL THE ORDER FOR FRESH A DJUDICATION. THE APPEAL IS FIXED FOR HEARING ON 05TH SEPTEMBER 2011 FOR WHICH NO NOTICE WILL BE ISSUED. BOTH THE PART IES WERE INFORMED IN OPEN COURT. THE REGISTRY IS DIRECTED ACCORDINGL Y. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON : 01 ST JULY 2011. SD/- SD/- [ A. D. JAIN ] [ K . D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01 ST JULY 2011. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT 4. CIT (APPEALS) 5. DR ITAT NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR ITAT. 3 MISC. APP. NO. 38 (DEL) OF 2011 4 MISC. APP. NO. 38 (DEL) OF 2011