M/s Groz Net Industries, New Delhi v. ACIT, New Delhi

MA 549/DEL/2010 | 2000-2001
Pronouncement Date: 04-03-2011 | Result: Allowed

Appeal Details

RSA Number 54920124 RSA 2010
Assessee PAN AAAFG8454E
Bench Delhi
Appeal Number MA 549/DEL/2010
Duration Of Justice 3 month(s) 18 day(s)
Appellant M/s Groz Net Industries, New Delhi
Respondent ACIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 04-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 04-03-2011
Assessment Year 2000-2001
Appeal Filed On 16-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES FRIDAY: NEW DELHI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER MA NO. 549/DEL/2010 (IN ITA NO.3527/DEL/08) ASSESSMENT YEAR: 2000-01 M/S GROZ NET INDUSTRIES VS. ACIT C-717 NEW FRIENDS COLONY CIRCLE22(1) NEW DELHI. NEW DELHI. AAAFG8454E (APPELLANT) (RESPONDENT) & MA NO. 550/DEL/2008 (IN ITA NO. 3608/DEL/08) ASSESSMENT YEAR 2004-05 M/S GROZ NET INDUSTRIES VS. ACIT C-717 NEW FRIENDS COLONY CIRCLE22(1) NEW DELHI. NEW DELHI. AAAFG8454E (APPELLANT) (RESPONDENT) APPELLANT BY : MS. RANO JAIN CA RESPONDENT BY : SH. K. RAVI RAMCHANDRAN SR. DR ORDER PER I.P. BANSAL J.M. VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE. T HE ASSESSEE HAS SOUGHT RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 4.11.09 PASSED IN ITA NOS. 3527 & 3608/D/08. MA NOS. 549/D/10 & 550/D/08 2 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMN E ON ACCOUNT OF FAILURE OF THE ASSESSEE FOR NON-APPEARANCE ON 4.11. 09. IT IS MENTIONED IN THE ORDER THAT ON 26 TH OCTOBER 2009 THE APPEALS WERE ADJOURNED TO 4.11.0 9 AND THE DATE WAS DULY NOTED BY THE LD. REPRESENTATI VE OF THE ASSESSEE. IT IS BECAUSE OF THAT FAILURE THE APPEALS WERE DISMISSED IN LIMNE. IT IS MENTIONED IN THE APPLICATION THAT DUE TO OVERSIGHT THE COUNSE L OF THE ASSESSEE MISSED THE NOTING OF FIXED DATE OF HEARING I.E. 4.11.09 AN D THE FACTS MENTIONED IN THE APPLICATION ARE SUPPORTED BY THE AFFIDAVIT DULY SWORN BY MR. VED JAIN CHARTERED ACCOUNTANT. 3. IN THIS VIEW OF THE SITUATION WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY A REASONABLE CAUSE FOR NON-APPEARANCE ON THE FIXED DATE OF HEARING. HENCE WE SET ASIDE AFOREMENTIONED ORDER DATED 9 TH AUGUST 2010 AND RESTORE THE HEARING OF PRESENT APPEAL WHICH WIL L BE HEARD IN REGULAR MANNER ON 14.6.11. BOTH THE PARTIES HAVE NOTED THE AFOREMENTIONED DATE AND HAVE WAIVED THEIR RIGHT TO RECEIVE ANY NOTICE F OR THAT HEARING. MA NOS. 549/D/10 & 550/D/08 3 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 4.3.11 SD/- SD/- (SHAMIM YAHYA) (I.P. BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER * KAVITA DATED: 4.3.11 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT