The Little Tradition, Delhi v. ADIT Ward IV,, New Delhi

MA 44/DEL/2011 | 2002-2003
Pronouncement Date: 02-09-2011 | Result: Allowed

Appeal Details

RSA Number 4420124 RSA 2011
Assessee PAN AAATT5526N
Bench Delhi
Appeal Number MA 44/DEL/2011
Duration Of Justice 6 month(s) 6 day(s)
Appellant The Little Tradition, Delhi
Respondent ADIT Ward IV,, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 02-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 02-09-2011
Assessment Year 2002-2003
Appeal Filed On 24-02-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E NEW DELHI) BEFORE SHRI C.L. SETHI JUDICIAL MEMBER AND SHRI K.G. BANSAL ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.:44/D/2011 (I.T.A. NO.2550/DEL/2008) ASSESSMENT YEAR : 2002-03 THE LITTLE TRADITION VS. ASSTT. DIRECTOR OF A-7-8 ANAND LOK MAYUR INCOME-TAX (E) VIHAR PHASE-1 DELHI TRUST CIRCLE-IV PAN NO.AAATT 5526 NEW DELHI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K. SAMPATH ADVOCATE RESPONDENT BY : SHRI SALIL MISHRA SR. DR. DATE OF HEARING: 02-09-2011 DATE OF PRONOUNCEMENT: 02-09-2011 ORDER PER K.G. BANSAL AM: IN THIS CASE THE TRIBUNAL HAD PASSED THE ORDER ON 08.0 9.2010 IN WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FO R NON- PROSECUTION. THE ASSESSEE FILED A MISCELLANEOUS APPLICATI ON ON 24.02.2011 FOR RECALLING THE ORDER ON THE GROUND IN TER ALIA THAT NOTICE FOR HEARING THE APPEAL ON 08.09.2010 WAS NOT RECEIVE D BY THE ASSESSEE. AN AFFIDAVIT WAS ALSO FILED FROM MRS. ANTARA DE V SEN THE SECRETARY OF THE SOCIETY DEPOSING INTER ALIA THAT NO NOTICE INTIMATING THE DATE OF HEARING ON 08.09.2010 WAS RECEIVED BY TH E ASSESSEE. 2. IN THE COURSE OF HEARING BEFORE US THE FACTS MENTI ONED IN THE APPLICATION AND AFFIDAVIT WERE REITERATED BY THE LE ARNED COUNSEL FOR THE ASSESSEE. IT WAS REQUESTED THAT SINCE THE APPEAL WAS DECID ED EXPARTE AND THE ASSESSEE HAD NOT COMMITTED ANY DEFAULT IN ATTEN DING TO THE 2 APPEAL THE ORDER MAY BE RECALLED SO THAT THE APPEAL MAY BE DECIDED ON MERITS. 2.1 THE LEARNED DR OPPOSED THE APPLICATION AND SUBMIT TED THAT THE NOTICE FOR HEARING WAS DULY ISSUED AND THEREFORE IT HAS TO BE PRESUMED THAT IT HAS BEEN SERVED ON THE ASSESSEE. 2.2 WE HAVE CONSIDERED THE FACTS OF THE CASE AND SUBMISS IONS MADE BEFORE US. IT IS A MATTER OF RECORD THAT THE NOTICE HAD BEEN ISSUED MENTIONING THE CORRECT ADDRESS AND FORWARDED BY POST. THE ENVELOPE HAS NOT BEEN RECEIVED BACK. HOWEVER THERE IS NO EVI DENCE ON RECORD REGARDING SERVICE OF NOTICE ALSO. ALTHOUGH IT MAY B E PRESUMED THAT THE NOTICE HAS BEEN RECEIVED BUT THE PRESUMPTION STAN DS REBUTTED IN VIEW OF THE AFFIDAVIT. ACCORDINGLY IT IS HELD THAT THE ASSESSEE DID NOT RECEIVE ADEQUATE OPPORTUNITY OF BEING HEARD. IN VI EW OF THIS FINDING THE ORDER IS RECALLED SO THAT THE APPEAL MAY BE DECID ED ON MERITS. 2.3 THE APPEAL HAS BEEN FIXED FOR HEARING ON 09.01.2 012. THIS DATE HAS BEEN INTIMATED TO BOTH THE PARTIES IN THE OPEN CO URT WITH THE INSTRUCTION THAT NO NOTICE SHALL BE ISSUED FOR HEARING ON THAT DATE. 3. IN RESULT THE APPLICATION IS ALLOWED. SD/- SD/- ( C.L. SETHI ) ( K.G. BANSAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER NS 3 COPY FORWARDED TO:- 1. THE LITTLE TRADITION A-7-8 ANAND LOK MAYUR VI HAR PHASE-I DELHI. 2. ASSTT. DIRECTOR OF INCOME-TAX (E) TRUST CIRCLE-IV NEW DELHI. 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DELHI. TRUE COPY. BY ORDER (ITAT NEW DELHI). DATE OF HEARING 02.09.2011 DATE OF DICTATION 02.09.2011 DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. 02.09.2011 DATE OF ORDER SENT TO THE CONCERNED BENCH