M/s Shourya Tower Pvt Ltd, Delhi v. DCIT, New Delhi

MA 83/DEL/2010 | 2005-2006
Pronouncement Date: 16-04-2010

Appeal Details

RSA Number 8320124 RSA 2010
Assessee PAN AAHCS9332F
Bench Delhi
Appeal Number MA 83/DEL/2010
Duration Of Justice 1 month(s) 14 day(s)
Appellant M/s Shourya Tower Pvt Ltd, Delhi
Respondent DCIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 16-04-2010
Appeal Filed By Assessee
Bench Allotted G
Tribunal Order Date 16-04-2010
Assessment Year 2005-2006
Appeal Filed On 03-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH G DELHI ] BEFORE SHRI A. D. JAIN JM & SHRI K. D. RAN JAN AM MISC. APP. NO. 83 (DEL) OF 2010. [ IN I. T. APPEAL NO. 701 (DEL) OF 2009 ] ASSESSMENT YEAR : 2005-06. M/S. SHOURYA TOWERS (P) LTD. [PRESENTLY DY. COMMISSIONER OF INCOME-TAX KNOWN AS NITISHREE INFRASTRUCTURE LIMITED VS. CENTRAL CIRCLE : 21 78-B SECTOR : D-2 GROUP: II KONDLI GUHAROLI N E W D E L H I. MAYUR VIHAR PHASE : III D E L H I. P A N / G I R NO. AAH CS 9332 F. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : SHRI MANU K. GIRI ADV.; DEPARTMENT BY : MS. MONA MOHANTY SR. D. R .; O R D E R. PER K. D. RANJAN AM : THE ASSESSEE VIDE MISC. APPLICATION HAS SUBMITTED T O RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 08 TH OCTOBER 2009. 2. IN THIS MISC. APPLICATION FILED BY THE ASSESSEE IT HAS BEEN SUBMITTED THAT THE ABOVE APPEAL WAS FILED BEFORE THE TRIBUNAL ON 26 TH FEBRUARY 2009 AND WAS FIXED FOR HEARING BEFORE TH E ITAT 2 MISC. APP. NO. 83 (DEL) OF 2010. ON 08 TH OCTOBER 2009. IN THE MISC. APPLICATION IT HAS F URTHER BEEN SUBMITTED THAT THE NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE COMPANY AND WA S GIVEN TO ITS ADVOCATE MR. B. L. GOYAL WHO WAS THE AUTHORIZED REPRESENTATIVE OF THE ASSESS EE BUT COULD NOT REACH THE TRIBUNAL ON TIME. IT HAS FURTHER BEEN SUBMITTED THAT THE SAID ADVOCAT E RESIDES AT VIKRAM VIHAR LAJPAT NAGAR-IV NEW DELHI-110 024 AND WHEN ON HIS WAY TO ITAT ON 8 /10/2009 TO ATTEND THE HEARING HIS CAR BROKE DOWN ON DEFENCE COLONY FLYOVER AND THAT CAUSE D A HEAVY TRAFFIC JAM AND ULTIMATELY WHEN THE CAR COULD BE REPAIRED AND GET STARTED AND BY TH E TIME HE REACHED THE TRIBUNAL IT WAS PAST 1 P.M. RESULTING IN EX-PARTE ORDER. HE HAS FILED TH E AFFIDAVIT OF THE COUNSEL. IT HAS FURTHER BEEN SUBMITTED THAT THE ASSESSEE IS ALSO VERY MUCH INTER ESTED IN GETTING THE APPEAL PROSECUTED AS THE PENALTY INVOLVED IN THE APPEAL UNDER SECTION 271(1) (C) OF THE I. T. ACT 1961 WAS SUBSTANTIAL ON ACCOUNT OF CONCEALMENT AND THEREFORE HAS REQUESTE D TO RECALL THE EX-PARTE ORDER DATED 08 TH OCTOBER 2009. ON THE OTHER HAND THE LD. SR. DR S UPPORTED THE ORDER OF THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE THEREFORE RECALL THE ORDER DATED 30 TH NOVEMBER 2009. THE APPEAL IS FIXED FOR HEARING ON 20 TH JULY 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PART IES WERE INFORMED IN THE OPEN COURT. 4. IN THE RESULT THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 16 TH APRIL 2010. SD/- SD/- [ A. D. JAIN ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16 TH APRIL 2010. *MEHTA * 3 MISC. APP. NO. 83 (DEL) OF 2010. COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT 4. CIT (APPEALS) 5. DR ITAT NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR ITAT. 4 MISC. APP. NO. 83 (DEL) OF 2010.