Ram Bhagat, V. ITO, Narnaul

ITA 258/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66043 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 19-03-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 17-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR KEDIA SENIOR
• Assessee Lawyers: RAM BHAGAT SELF

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) SHRI U.B.S. BEDI, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NO.129/DEL/2012 (IN ITA NO.258/DEL./2012) (ASSESSMENT YEAR : 2007-08) AND ITA NO.258/DEL./2012 (ASSESSMENT YEAR : 2007-08) SHRI RAM BHAGAT, VS. ITO, WARD I, S/O SHRI JOHARI LAL AHIR, NARNAUL. V&PO DHANUNDA, THE. NARNAUL, DISTT. MAHENDERGARH. (PAN : BANPB3966Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAM BHAGAT, SELF REVENUE BY : SHRI RAJESH KUMAR KEDIA, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THE APPEAL WAS DISMISSED FOR NON-PROSECUTION ON 19 .03.2012 IN VIEW OF DECISION IN THE CASE OF MULTIPLAN INDIA LIMITED (38 ITD 320). THE ASSESSEE FILED AN APPLICATION DATED 10.05.2012 UNDER SECTION 254(2) OF INCOME-TAX ACT, 1961 READ WITH RULE 24 OF INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 FOR RECALLING THE ORDER DATED 19.03.2012. THIS MISC. APPLICATION WAS POSTED FOR HEARING ON 14.12.2012. THE ASSESSEE HIMSELF APPEARED. HE HAS ALSO FILED AN APPLICATION THROUGH DAK IN WHICH IT H AS BEEN REQUESTED THAT THE APPEAL OF THE MA NO.129/DEL/2012 AND ITA NO.258/DEL./2012 2 ASSESSEE HAS BECOME INFRUCTUOUS AS THE ISSUE HAS BE EN DEALT BY THE ITAT IN ASSESSEES CROSS OBJECTION NO.203/DEL/2012 ON 09.08.2012 DECID ED ALONG WITH APPEAL NO.624/DEL/2012 ON 09.08.2012. ASSESSEE HAS REQUES TED THAT IN VIEW OF THESE FACTS, THE APPEAL HAS BECOME INFRUCTUOUS AND REDUNDANT AND MAY BE FILED. 2. AFTER HEARING BOTH THE SIDES AND CONSIDERED THE NON-COMPLIANCE BY THE ASSESSEE, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR APPEARING ON 19.03.2012 WHEN THE ASSESSEES APPEAL WAS DISMISSED FOR NON-PROSECU TION. WE ARE RECALLING THIS APPEAL AND ALSO DISMISSING THE SAME IN VIEW OF THE ITAT, DELHI BENCH F DECISION DATED 09.08.2012 IN ITA NO.604/DEL/2012 FILED BY REVENUE & CO NO.203 /DEL/2012 FILED BY THE ASSESSEE HEREIN. IN VIEW OF THE ABOVE, THE APPEAL OF THE AS SESSEE STANDS RECALLED AND DISMISSED AS INFRUCTUOUS. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED AND THE APPEAL OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN OPEN COURT ON THIS 14 TH DAY OF DECEMBER, 2012 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (U.B.S. BEDI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 14 TH DAY OF DECEMBER, 2012 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), ROHTAK. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.