The General Manager, Saharanpur v. ACIT, Saharanpur

MA 498/DEL/2010 | 1993-1994
Pronouncement Date: 01-07-2011 | Result: Allowed

Appeal Details

RSA Number 49820124 RSA 2010
Assessee PAN AAAAK0211G
Bench Delhi
Appeal Number MA 498/DEL/2010
Duration Of Justice 1 year(s) 1 month(s)
Appellant The General Manager, Saharanpur
Respondent ACIT, Saharanpur
Appeal Type Miscellaneous Application
Pronouncement Date 01-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 01-07-2011
Assessment Year 1993-1994
Appeal Filed On 01-06-2010
Judgment Text
MA NO. 498/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY (E) NEW DELHI BEFORE SHRI C.L. SETHI JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER MA NO. 498/DEL/2010 (IN ITA NO. 4170/DEL/2009) A.Y. 1993-94 GENERAL MANAGER VS. ADDITIONAL COMMISSIONER OF INCOME TAX KISAN SEHAKARI CHINI MILLS LTD. SAHARANPUR NANAUTA-247452 DISTT. SAHARANPUR (UP) (PAN : AAAAK0211G) [APPELLANT] (RESPONDENT) ASSESSEE BY : SH. S.K. ARORA CA DEPARTMENT BY : SMT. PRATIMA KAUSHIK SR. D.R. ORDER PER SHAMIM YAHYA AM BY WAY OF THIS MISC. APPLICATION ASSESSEE SEEKS RE CALL OF ORDER OF THE TRIBUNAL PASSED IN ITA NO. 4170/DEL/2009 FOR THE AS SESSMENT YEAR 1993-94. IN THIS CASE VIDE ORDER DATED 18.2.2010 ASSESSEES A PPEAL WAS DISMISSED FOR NON- PROSECUTION. 2. NOW BY WAY OF THIS MISC. APPLICATION ASSESSEE HAS SUBMITTED THAT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. MA NO. 498/DEL/2010 2 3. WE HAVE CAREFULLY CONSIDERED THE ISSUE AND HEAR D THE RIVAL CONTENTIONS. IN OUR CONSIDERED OPINION NON-APPEARANCE OF THE ASSE SSEE ON THE DATE OF HEARING WAS CAUSED BY SUFFICIENT REASONS. ACCORDINGLY WE RECALL OUR AFORESAID ORDER. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING IN NORMAL COURSE. 4. IN THE RESULT THE MISC. APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/7/2011 UPON CONCLUSION OF HEARING. SD/- SD/- [C.L. SETHI] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE 01/7/2011 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT DELHI BENCHES