P.R. Products, Karnal v. ACIT, Karnal

MA 4/DEL/2010 | 2003-2004
Pronouncement Date: 19-02-2010 | Result: Allowed

Appeal Details

RSA Number 420124 RSA 2010
Bench Delhi
Appeal Number MA 4/DEL/2010
Duration Of Justice 1 month(s) 15 day(s)
Appellant P.R. Products, Karnal
Respondent ACIT, Karnal
Appeal Type Miscellaneous Application
Pronouncement Date 19-02-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 19-02-2010
Assessment Year 2003-2004
Appeal Filed On 04-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI BEFORE SHRI C.L. SETHI JUDICIAL MEMBER & SHRI K.D. RANJAN ACCOUNTANT MEMBER MA NO. 04/DEL/2010 (IN ITA NO. 2573/DEL/2008) ASSESSMENT YEAR : 2003-04 M/S. P.R. PRODUCTS 164/3 HSIDC KARNAL. VS. ACIT CIRCLE KARNAL. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINAY GOEL C.A. RESPONDENT BY : MS. BANITA DEVI NEOREM SR. D.R . O R D E R PER: C.L. SETHI J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASS ESSEE HAS MADE A PRAYER TO RECALL THE ORDER DATED 22.06.2009 PASSED BY THIS BENCH DISMISSING THE ASSESSEES APPEAL FOR WANT OF PROSECUTION. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE H AS STATED THAT THE NOTICE OF HEARING HAS NOT BEEN SERVED UPON THE ASSESSEE AND THEREFORE THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM A PPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED. 3. AFTER CONSIDERING THE EXPLANATION GIVEN BY THE A SSESSEE AND HEARING BOTH THE PARTIES WE ARE INCLINED TO RECALL THE ORDER DA TED 22.06.2009 AND RESTORE THIS APPEAL TO ITS FILE FOR FRESH DISPOSAL AFTER HEARING BOTH THE PARTIES. THE APPEAL SHALL M.A. NO. 04/DEL/2010 (IN ITA NO. 2573/DEL/2008) 2 COME UP FOR HEARING ON 15.04.2010 A DATE WHICH HAS ALREADY BEEN ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF THIS MISCE LLANEOUS APPLICATION ITSELF. THE PARTY HAS TAKEN THE NOTE THEREOF. HOWEVER THE REG ISTRY IS HEREBY DIRECTED TO FIX THE APPEAL AFRESH FOR HEARING ON 15.04.2010 AS ALRE ADY PRONOUNCED. 4. IN THE RESULT THIS MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 19 TH FEBRUARY 2010. (K.D. RANJAN) ACCOUNTANT MEMBER (C.L. SETHI) JUDICIAL MEMBER DATED: 19 TH FEBRUARY 2010. MAMTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT NEW DELHI. BY ORDER DEPUTY REGISTRAR