Skyland Builders Pvt. Ltd., V. ITO, Ward-8(4),

ITA 675/DEL/2006

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3870 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 28-02-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK
• Assessee Lawyers: SANDEEP KUMAR RASTOGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E : NEW DELHI BEFORE SHRI C.L.SETHI, JM AND SHRI R.C.SHARMA, AM MISCELLANEOUS APPLICATION NO.02/DEL/2010 (IN ITA NO.675/DEL/2006) ASSESSMENT YEAR : 2003-04 SHRI MAHAVIR PRASAD GUPTA, S/O LATE SHRI PARMANAND GUPTA, R/O 259, SADAR KABARI BAZAR, MEERUT CANTT. PAN NO.ABFPP0842F. VS. INCOME TAX OFFICER, WARD-1(4), MEERUT. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANDEEP KUMAR RASTOGI, ADVOCATE . RESPONDENT BY : SMT.PRATIMA KAUSHIK, SR.DR. ORDER PER R.C.SHARMA, AM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 8.7.2009 IN ITA NO.675/ DEL/2006 FOR THE AY 2003-04. 2. THROUGH THIS PETITION, IT WAS CONTENDED BY THE L EARNED AR THAT NOTICE OF HEARING OF THE APPEAL WAS ISSUED TO THE ASSESSEE ON 15.6.2009 BUT THE SAME WAS NOT SERVED ON THE ASSESSEE, THEREFORE NOBODY COULD APPE AR ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR HEARING. AN AFFIDAVIT IN SUPPOR T OF THIS CONTENTION WAS ALSO PLACED ON RECORD. IT WAS ALSO SUBMITTED THAT ASSES SEE WAS NOT WELL ON THE DATE OF HEARING. THE MEDICAL CERTIFICATE ALONGWITH AFFIDAV IT WAS ALSO ENCLOSED. MA-2/DEL/2010 2 3. WE HAVE GONE THROUGH THE PETITION AND THE AFFIDA VIT PLACED ON RECORD. WE ARE SATISFIED THAT NON-APPEARANCE ON THE DATE OF HE ARING WAS DUE TO NON-SERVICE OF NOTICE. ACCORDINGLY, WE RECALL THE EX-PARTE ORDER AND APPEAL IS FIXED FOR HEARING ON 15 TH JULY, 2010 AS PRONOUNCED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 21 ST MAY, 2010. SD/- SD/- (C.L.SETHI) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21.05.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR MA-2/DEL/2010 3