Kunvar Overseas, New Delhi v. ACIT Circle 27 (1), New Delhi

MA 70/DEL/2010 | 2003-2004
Pronouncement Date: 16-04-2010 | Result: Allowed

Appeal Details

RSA Number 7020124 RSA 2010
Bench Delhi
Appeal Number MA 70/DEL/2010
Duration Of Justice 2 month(s)
Appellant Kunvar Overseas, New Delhi
Respondent ACIT Circle 27 (1), New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 16-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 16-04-2010
Assessment Year 2003-2004
Appeal Filed On 15-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI K.G. BANSAL MISC.APPLI. NOS. 70 & 71(DEL)2010 (IN ITA NOS. 3196(DEL)06 & 4663(DEL)07) ASSESSMENT YEARS: 2003-04 & 2004-05 M/S. KUNVAR OVERSEAS ASSTT.COMMIS SIONER OF INCOME TAX 3/18 KIRTI NAGAR INDL. AREA V. CIRCLE 27(1) NEW DELHI. NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI S. KRISHNAN ADVOCATE RESPONDENT BY: SMT. MONA MOHANTY SR. DR ORDER PER A.D. JAIN J.M. THE ASSESSEES APPEALS IN ITA NOS. 3196(DEL)06 & 4 663(DEL)07 FOR ASSESSMENT YEARS 2003-04 & 2004-05 WERE DISMISSED FOR NON PROSECUTION VIDE OUR ORDER DATED 08.12.2009 SINCE NONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEA LS DESPITE THE NOTICE OF HEARING HAVING BEEN SERVED ON THE ASSESSEE AS PER RECORD. 2. IN THE PRESENT APPLICATION THE ASSESSEE HAS CON TENDED THAT AT THE RELEVANT TIME THE LEARNED COUNSEL FOR THE ASSESSEE WAS ARGUING IN ANOTHER COURT AND AS SUCH HE COULD NOT REACH TO ATTEND THE APPEALS OF THE ASSESSEE; THAT THIS POSITION WAS EXPLAINED TO THE BENCH AFTER THE MATTERS WERE OVER BUT MA NOS. 70&71(DEL)10 2 BEFORE THE BENCH ROSE FOR THE DAY; AND THAT HOWEVER THE ORDER HAD ALREADY BEEN PRONOUNCED. 3. THE LD. DR ON THE OTHER HAND HAS STRONGLY SUPP ORTED THE ACTION OF THE TRIBUNAL IN DISMISSING THE APPEALS OF THE ASSESSEE FOR NON PROSECUTION FOR NON APPEARANCE. 4. WE FIND THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE TO BE JUSTIFIED. SINCE THE LEARNED COUNSEL FOR THE ASSE SSEE WAS ARGUING ANOTHER MATTER BEFORE ANOTHER BENCH AT THE TIME WHEN THE AP PEALS OF THE ASSESSEE WERE CALLED OUT FOR HEARING THE MATTERS OF THE ASS ESSEE WENT UNATTENDED. IN THESE FACTS OUR ORDER DATED 08.12.2009 IS RECALLE D. BOTH THE APPEALS OF THE ASSESSEE ARE RESTORED TO THEIR ORIGINAL NUMBER IN S ITU. THEY WILL NOW COME UP FOR HEARING ON MERITS ON 20.7.2010. NO FRESH NO TICE FOR HEARING SHALL HOWEVER ISSUE SINCE THIS DATE WAS INTIMATED TO TH E PARTIES IN THE COURT ITSELF. 5. IN THE RESULT BOTH THE APPLICATIONS FILED BY TH E ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.04.2010. SD/- SD/- (K.G. BANSAL) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16.04.2010 *RM MA NOS. 70&71(DEL)10 3 COPY FORWARDED TO: 1.M/S. KUNVAR OVERSEAS 3/18 KIRTI NAGAR INDL. AREA NEW DELHI. 2. ACIT CIRCLE 27(1) NEW DELHI. 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR