Mahesh Ohri, Haryana V. ACIT, Haryana

ITA 4109/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3449 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 05-03-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 12-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRENDER KUMAR
• Assessee Lawyers: L N MALHOTRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI SHAMIM YAHYA MISC. APPLI. NO.202(DEL)2010 (IN ITA NO.4109(DEL)2009) ASSESSMENT YEAR: 2005-06 MAHESH OHRI, PROP. M/S. M.O. ASSTT.COMMISSI ONER OF INCOME TAX, A-6, SUSHANT LOK-1, GURGAON. V. GURGAON CIRCLE, GURGAON. HARYANA. (APPLICANT) (RESPONDENT) APPLICANT BY: S/SHRI ARJUN KAPOOR, CA, SANDEEP AGGA RWAL,CA & L.N. MALHOTRA, AR RESPONDENT BY: SHRI AMRENDER KUMAR, SR. DR ORDER PER A.D. JAIN, J.M . VIDE ORDER DATED 25.2.2010 THE ASSESSEES APPEAL WA S DISMISSED FOR NON-PROSECUTION, SINCE NONE HAD APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. 2. IN THE PRESENT APPLICATION, THE ASSESSEE CONTEND S THAT NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE; THAT THE CASE W AS TRANSFERRED FROM BENCH F TO BENCH E, NO INTIMATION WHEREOF WAS ALSO GI VEN TO THE ASSESSEE; THAT THE ASSESSEES AUTHORIZED REPRESENTATIVE HAD ATTEND ED BENCH F OF THE TRIBUNAL ON 25.2.2010, BUT HE WAS INFORMED THAT BEN CH F WOULD NOT MA 202(DEL)2010 2 FUNCTION ON THAT DATE; THAT THIS FACT WAS ALSO CONF IRMED BY THE ASSESSEES AUTHORIZED REPRESENTATIVE FROM THE NOTICE DISPLAYED IN THE BAR; AND THAT HE WAS VERBALLY INFORMED THAT THE NEXT DATE WOULD BE D ULY INTIMATED. AN AFFIDAVIT IN SUPPORT HAS BEEN FILED. 3. THE GRIEVANCE OF THE ASSESSEE APPEARS TO BE CORR ECT. THERE IS NOTHING ON RECORD TO SHOW THE SERVICE OF THE NOTICE OF HEAR ING ON THE ASSESSEE. MOREOVER, IT BEING THE ASSESSEES APPEAL, THE ASSES SEE WOULD NOT STAND TO GAIN BY NOT ATTENDING THE APPEAL ON THE DATE OF HEA RING. 4. IN THE ABOVE CIRCUMSTANCES, THE GRIEVANCE OF THE ASSESSEE IS ACCEPTED. OUR ORDER DATED 25.2.2010 IS RECALLED. THE APPEAL IS RESTORED IN SITU TO ITS ORIGINAL NUMBER. IT SHALL NOW COME UP FOR HEARING ON 25.8.2010. NO FRESH NOTICE SHALL, HOWEVER, ISSUE, SINCE THE DATE OF HEA RING WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT, THE APPLICATION FILED BY THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.7.2010. SD/- SD/- (SHAMIM YAHYA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 30.7.2010 *RM MA 202(DEL)2010 3 COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR