India Institute of Gems and Jewellery, New Delhi V. DIT (Exemptions), New Delhi

MA 125/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9327 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 03-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEETA SINHA
• Assessee Lawyers: AVINEESH MATTA

Judgement Text

MA NO. 125/DEL/2012 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 125/DEL/2012 (IN ITA NO. 5166/DEL/2011) A.Y. ------ INDIAN INSTITUTE OF GEMS & JEWELLERY, VS. DIRECTOR OF INCOME TAX (EXEMPTION) F-BLOCK, I-7, GROUND FLOOR, AAYAKAR BHAVAN, DISTT. C ENTRE, JHANDEWALAN, LAXMI NAGAR, DELHI 110 092 NEW DELHI 110 055 (PAN : AACC13760L) ( APPELLANT] (RESPONDENT) ASSESSEE BY : SH. AVINEESH MATTA, CA DEPARTMENT BY : MS. MEETA SINHA, D.R. ORDER PER SHAMIM YAHYA, AM BY WAY OF THIS MISC. APPLICATION ASSESSEE SEEKS RE CALL OF ORDER OF THE TRIBUNAL PASSED IN ITA NO. 5166/DEL/2011 DATED 19. 1.2012. THE SAID APPEAL WAS DISMISSED FOR NON-PROSECUTION. NOW THE ASSESSEE H AS SUBMITTED THAT AN EMPLOYEE WAS ENTRUSTED WITH THE TASK OF FILING OF A PPEAL BEFORE THE ITAT WHO LEFT THE JOB WITHOUT HANDING-OVER THE ACKNOWLEDGEMENT OF FILING. HENCE, THE ASSESSEE CAME TO KNOW ABOUT THE ORDER ONLY WHEN EXPARTE ORDE R WAS PASSED BY THE TRIBUNAL. ACCORDINGLY, IT IS PLEADED THAT THE AFOR ESAID ORDER OF THE TRIBUNAL BE RECALLED AND ASSESSEE BE GRANTED AN OPPORTUNITY TO CANVAS THE CASE ON MERITS. MA NO. 125/DEL/2012 2 LD. DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OB JECTION TO THE ABOVE PROPOSITION. ACCORDINGLY, AFTER CAREFUL CONSIDE RATION, WE RECALL OUR AFORESAID ORDER DATED 19.1.2012. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 28.1.2013. 2. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30/11/201 2. SD/- SD/- [A.D. JAIN] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 30/11/2012 SRBHATNAGAR COPY FORWARDED TO: - 1. INDIAN INSTITUTE OF GEMS & JEWELLERY, F-BLOCK, I-7, GROU ND FLOOR, JHANDEWALAN, NEW DELHI 110 055 ALSO AT:- AVA & ASSOCIATES, CHARTERED ACCOUNTANTS, 4-F, GOPAL A TOWER, RAJENDRA PLACE, NEW DELHI 110 008. 2. DIRECTOR OF INCOME TAX (EXEMPTIONS), AAYAKAR BHAVAN, DISTT. CENTRE, LAXMI NAGAR, DELHI 110 092. 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES