Katyani Shiksha Prasar Samiti, Bulandshahr V. ACIT,

MA 111/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3534 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 11-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI RAOREM
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY ; NEW DELHI BEFORE SHRI C.L. SETHI, JM AND SHRI K.D. RANJAN, AM M.A. NO.111/DEL OF 2010 (IN I.T.A. NO.957/DEL OF 2009) ASSESSMENT YEAR: 2004-05 M/S KATYANI SHIKSHA PRASAR SAMITI, ACIT, NOIDA RANGE, BULANDSHAHR. VS NOIDA. APPLICANT RESPONDENT APPLICANT BY: SHRI TARUN KUMAR, ADVOCATE RESPONDENT BY: MS BANITA DEVI RAOREM, SR. DR ORDER PER C.L. SETHI, JM BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSE SSEE SAMITI HAS MADE A PRAYER TO RECALL THE ORDER DATED 19.10.2009, PASSED BY THIS TRIBUNAL DISMISSING ASSESSEES APPEAL FOR WANT OF PROSECUTIO N, BY GIVING REASON THAT ON THE DATE OF HEARING, THE ASSESSEE SENT AN ADJOUR NMENT LETTER BY SPEED POST SENT ON 15.10.2009, WHICH WAS DELIVERED IN THE POST OFFICE OF LODHI ROAD ON 19.10.2009, WHICH MIGHT NOT HAVE BEEN RECEIVED B Y THE BENCH BY THE TIME HEARING WAS TAKEN PLACE. IN SUPPORT OF THE MI SCELLANEOUS APPLICATION, THE ASSESSEE HAS FURNISHED AN AFFIDAVIT STATING THE FACTS. 2 2. AFTER CONSIDERING THE FACTS OF THE CASE, AND HAV ING FOUND THAT ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FO R APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING, WE RECALL OUR ORDE R AND RESTORE THE APPEAL TO ITS FILE. REGISTRY IS HEREBY DIRECTED TO FIX THIS A PPEAL FOR HEARING ON 7.7.2010, A DATE, WHICH HAS ALREADY BEEN ANNOUNCED IN THE OPE N COURT AT THE TIME OF HEARING THIS MISCELLANEOUS APPLICATION ITSELF. THE REFORE, NO SEPARATE NOTICE FOR HEARING NEED TO BE SENT. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. 4. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 30 TH APRIL, 2010 IMMEDIATELY AFTER THE HEARING WAS OVER. (K.D. RANJAN) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH APRIL , 2010 VIJAY COPY TO: 1. APPLICANT. 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR