S.P. Nigam, New Delhi V. ACIT, New Delhi

MA 125/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6911 (ITAT-DELHI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: misc
• Appeal Filed On: 02-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA
• Keywords: Reasonable cause; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER M.A NO. 125/DEL/2011 (IT(SS)A NO.435/DEL/05) BLOCK ASSESSMENT PERIOD : 01.04.1996 TO 15.7.2002. SHRI S.P. NIGAM, C-3/202, CAPITAL APARTMENTS, VASUNDHARA ENCLAVE, NEW DELHI. PAN : ACAPN9800D VS. ACIT, CENTRAL CIRCLE 13, NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI RAJ KUMAR, ADVOCATE RESPONDENT BY : SHRI A.K. MONGA, DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE HAS SOUGHT RECALL OF THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 11 TH AUGUST, 2010 IN IT (SS) NO.435/DEL/2005. THE APPEAL FILED BY THE ASSE SSEE WAS DISMISSED ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND ON THE DATE OF HEARING. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN STATED THAT T HE ASSESSEE WHO IS AN EXECUTIVE EMPLOYEE WITH M/S SHEBA WHEELS (P) LTD. H AD TO PROCEED TO SARISKA, DISTRICT ALWAR, RAJASTHAN, WHICH IS A FOREST AREA W HERE THE EMPLOYER HAS A UNIT AND AFTER GOING THERE HE FELL ILL CONTRACTING VIRAL CONJUNCTIVITIS ALONG WITH HIGH FEVER AND, THEREFORE, THE PROCEEDINGS BEFORE THE TRIBUNAL REMAINED UNATTENDED. THE FACTS STATED IN THE APPLICATION ARE SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE. MA NO.125/DEL/2011 2 2. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING ON THE FIXED DATE OF HEARING WHEN THE APPEAL OF THE ASSESS EE WAS DISMISSED IN LIMINE FOR THE FAILURE OF THE ASSESSEE TO ATTEND THE PROCE EDINGS. THEREFORE, WE RECALL OUR AFOREMENTIONED ORDER AND RE-FIX THE HEARING OF THE APPEAL ON 28 TH NOVEMBER, 2011. BOTH THE PARTIES HAVE TAKEN NOTE OF THE SAID DATE OF HEARING. THE REGISTRY IS DIRECTED TO FIX THE PRESENT APPEAL FOR 28 TH NOVEMBER, 2011. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. THE ORDER PRONOUNCED IN THE OPEN COURT TODAY, 02.0 9.2011. SD/- SD/- [B.C. MEENA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 02.09.2011. 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