M/s. Jayalakshmi Indiresan, New Delhi V. ITO, New Delhi

MA 109/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3541 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 03-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND
• Assessee Lawyers: S KRISHNAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY (D) : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A NO. 109/DEL/201009 (ITA NO.4126/DEL/09) ASSESSMENT YEAR : 2006-07 MRS. JAYALAKSHMI INDIRESAN, B57, HILL VIEW APARTMENT, VASANT VIHAR, NEW DELHI. PAN : AAAPI3345J VS. ITO, WARD 24 (4), NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S. KRISHNAN, ADVOCATE RESPONDENT BY : SHRI N.K. CHAND, SR. DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE HAS SOUGHT RECALL OF EX PARTE ORDER PASSED BY THE TRIBUNAL DAT ED 16 TH DECEMBER, 2009 IN ABOVE MENTIONED APPEAL. THE APPEAL FILED BY THE AS SESSEE WAS DISMISSED IN LIMINE FOR DEFAULT OF THE ASSESSEE OF NON-APPEARANC E ON THE FIXED DATE OF HEARING. 2. IT IS THE SUBMISSION OF THE ASSESSEE THAT ACCORD ING TO THE NEW PROCEDURE THE DATE OF HEARING IS FIXED BY THE TRIBUNAL AS SOO N AS THE APPEAL IS FILED. THE ASSESSEE WAS NOT AWARE OF THE NEW PROCEDURE AND, TH EREFORE, DID NOT ADHERE TO THE DATE FIXED FOR HEARING AND, THUS, THE ASSESSEE HAS REASONABLE CAUSE FOR NON- APPEARANCE ON THE FIXED DATE OF HEARING. THE AVERM ENTS MADE IN THE APPLICATION ARE SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE AS WELL AS THE CHARTERED ACCOUNTANT OF THE ASSESSEE. MA NO.109/DEL/2010 2 3. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT THE FAILURE TO APPEAR ON THE FIXED DATE OF HEA RING WAS SUPPORTED BY REASONABLE CAUSE. WE, THEREFORE, SET ASIDE THE IMP UGNED ORDER AND RESTORE THIS APPEAL FOR HEARING IN REGULAR COURSE ON 10 TH AUGUST, 2010. THE NEXT DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND THE PAR TIES HAVE WAIVED THEIR RIGHT TO RECEIVE ANY NOTICE IN THIS REGARD. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN AFOREMENTIONED TERMS. . 5. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 30 .04..2010. SD/- SD/ [SHAMIM YAHYA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 30.04.2010. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES