Indag Rubber Ltd, New Delhi v. DCIT, New Delhi

MA 448/DEL/2010 | 1998-1999
Pronouncement Date: 25-02-2011 | Result: Allowed

Appeal Details

RSA Number 44820124 RSA 2010
Assessee PAN AAACI1589D
Bench Delhi
Appeal Number MA 448/DEL/2010
Duration Of Justice 6 month(s) 8 day(s)
Appellant Indag Rubber Ltd, New Delhi
Respondent DCIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 25-02-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 25-02-2011
Assessment Year 1998-1999
Appeal Filed On 16-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH C DELHI ] BEFORE SHRI I. P. BANSAL JM & SHRI K. D. RANJAN AM MISC. APP. NO. 448 (DEL) OF 2010 [ IN I. T. APPEAL NO. 279 (DEL) OF 2008 ]. ASSESSMENT YEAR : 1998-99. INDAG RUBBER LTD. DY. COMMISSIO NER OF INCOME-TAX KHEMKA HOUSE VS. CIRCLE : 11 (1) 11 COMMUNITY CENTRE N E W D E L H I. S A K E T NEW DELHI110 017. PAN / GIR NO. AAA CI 1589 D. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI O. S. BAJPAI ADV.; & SHRI RAJESH J HALANI ADV.; DEPARTMENT BY : SHRI A. K. MONGA SR. D. R.; O R D E R. PER K. D. RANJAN AM : THIS MISC. APPLICATION BY THE ASSESSEE FOR ASSESSM ENT YEAR 1998-99 IS DIRECTED THE ORDER OF THE TRIBUNAL DATED 28 TH MAY 2010 IN ITA. NO. 279 (DEL) OF 2008. IT HAS B EEN SUBMITTED THAT THE CASE WAS ORIGINALLY HEARD ON 22 ND SEPTEMBER 2009 WHICH WAS RELEASED FOR RE-HEARING ON 24 TH SEPTEMBER 2009. IT HAS FURTHER BEEN SUBMITTED THA T THE BENCH DID NOT FUNCTION ON VARIOUS DATES THEREAFTER. WHEN THE CASE CAME UP FOR HEARING ON 2 0 TH MAY 2010 THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL AS HE HAD NO INFORMATION ABOUT THE CASE BEING FIXED FOR HEARING. THEREFORE THE ORDER HAS BEEN PASSED EX-PARTE WITHOUT HEARING THE ASSESSEE. THE ASSESSEE HAD FILED AFFIDAVIT IN SUPPORT OF HIS CONTENTION THAT NO NOTICE FIXING THE CASE FOR HEARING ON 20 TH MAY 2010 WAS SERVED ON THE ASSESSEE OR UPON ITS COUNSEL. THEREF ORE THE ORDER PASSED WITHOUT HEARING THE 2 MISC. APP. NO. 448 (DEL) OF 2010 ASSESSEE RELYING ON THE DECISION OF THE ITAT IN THE CASE OF RAJAT LAL VS. DCIT 308 ITR 58 (AT) MAY BE RE-CALLED AND OPPORTUNITY OF BEING HEARD MAY BE GIVEN TO THE ASSESSEE. IT HAS ALSO BEEN SUBMITTED THAT THE ARGUMENTS TOOK PLACE ON EARLIER OCCASION AND THE DECISION OF HONBLE DELHI HIGH COURT IN THE CASE OF BHARAT COMMERCE AND INDUS TRIES LTD. VS. UNION OF INDIA & OTHERS 181 CTR 262 (DEL.) HAS NOT BEEN CONSIDERED IN THE IMPUG NED ORDER OF THE ITAT AND THEREFORE IT CONSTITUTES AN APPARENT MISTAKE FROM RECORD. ON TH E OTHER HAND THE LD. SR. DR SUPPORTED THE ORDER OF THE TRIBUNAL. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. THE NOTICE FOR HEARING ON 20 TH MAY 2010 HAS NOT BEEN SERVED ON THE ASSESSEE AND IS SUPPORTED BY AN AFFIDAVIT FILED BY SHRI K. K. KAPOOR WHOLE-TIME DI RECTOR OF THE ASSESSEE COMPANY. IN VIEW OF THE ABOVE FACTS WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE TO APPEAR BEFORE THE TRIBUNAL ON 20 TH MAY 2010. THEREFORE THE TRIBUNALS ORDER DATED 28 TH MAY 2010 IN ITA. NO. 279 (DEL) OF 2008 FOR ASSESSMENT YEAR 1998 -99 IS RECALLED TO BE HEARD AFRESH. THE CASE IS FIXED FOR HEARING ON : 21 ST APRIL 2011 . IT WAS INFORMED IN THE OPEN COURT THAT NO FURTHE R NOTICE FOR HEARING WILL BE GIVEN TO THE ASSESSEE. BOTH TH E PARTIES WERE INFORMED IN THE OPEN COURT. THE REGISTRY IS DIRECTED ACCORDINGLY. 3. IN THE RESULT THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON : 25 TH FEBRUARY 2011. SD/- SD/- [ I. P. BANSAL ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25 TH FEBRUARY 2011 *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 3 MISC. APP. NO. 448 (DEL) OF 2010 2. RESPONDENT. 3. CIT 4. CIT (APPEALS) 5. DR ITAT NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGI STRAR ITAT. 4 MISC. APP. NO. 448 (DEL) OF 2010