S. Karuppiah, New Delhi V. ACIT Circle-43 (1), New Delhi

MA 134/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3756 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 15-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: FRIDAY BENCH NEW DELHI BEFORE SHRI C.L.SETHI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO: 134/DEL/2010 (IN ITA NO. 2697/DEL/2005) ASSESSMENT YEAR : 2004-05 SHRI S.KARUPPIAH VS. ACIT, CIRCLE 43(1) 4B, BLOCK 39, SECTOR II NEW D ELHI GOLE MARKET NEW DELHI (APPELLANT) (RESPON DENT) APPELLANT BY : SH. RAJIV SAXENA, ADV. RESPONDENT BY : SMT. PRATIMA KAUSHIK, SR.D.R. O R D E R PER C.L.SETHI, JUDICIAL MEMBER BY THIS M.A. THE ASSESEE HAD MADE A PRAYER TO RECA LL THE ORDER DATED 12.8.2009 PASSED EX PARTE BY THIS TRIBUNAL IN THE ABOVE REFERRED APPEAL PERTAINING TO THE A.Y. 2004-05. 2. IN THE M.A. THE ASSESSEE HAS STATED THAT THE AS SESEES SR.COUNSEL SHRI RAJIV SAXENA WAS UNABLE TO APPEAR BEFORE THE T RIBUNAL ON DATE FIXED I.E. ON 12.8.2009 DUE TO PERFORMANCE OF HINDU RITUA LS AND RITES FOR HIS 2 FATHER WHO HAS EXPIRED ON 3.8.2009, HE DEPUTED SHRI JAGJIT SINGH TO SEEK ADJOURNMENT. HOWEVER DUE TO BREAK DOWN OF HIS VEHICLE, SHRI JAGJIT SINGH COULD NOT REACH THE COURT BEFORE 11 A.M. BY W HICH TIME THE BENCH WAS ALREADY OVER. ON HIS REACHING THE BENCH HE WAS INFORMED BY THE CLERK THAT THE APPEAL HAS ALREADY BEEN HEARD EX PAR TE. IT WAS THEREFORE STATED BY THE ASSESSEE THAT THE ASSESSEE WAS PREVEN TED BY SUFFICIENT AND REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON 12.8.2009 AND THEREFORE THE ORDER PASSED EX PARTE MAY KINDLY BE R ECALLED. IN SUPPORT OF THIS M.A. AND AFFIDAVIT FROM SHRI JAGJIT SINGH HAS BEEN FILED STATING THE ABOVE FACTS. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE ARE SATISFIED THAT THE ASSESEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON 12.87.2009. CONSEQUENTLY THE ORDER PASSED EX PARTE ON 12.8.2009 DISMISSING THE ASSESSEES APPEAL FOR WANT OF PROSECUTION AS WELL AS ON MERIT IS HEREBY RECALLED AND THE APPEAL IS RESTORED TO ITS FILE FOR A FRESH HEARING. WE DIRECT THE REGISTRY TO FIX THE APPEAL ON 25 TH AUGUST, 2010, A DATE WHICH HAS ALREADY BEEN ANNOUNCED IN THE OPEN COURT AND CO MMUNICATED TO BOTH THE PARTIES. THERE IS NO NEED TO SEND A NOTIC E FOR HEARING SEPARATELY. THIS M.A. IS THUS ALLOWED IN THE MANNE R AS INDICATED ABOVE. 3 4. IN THE RESULT, THIS M.A. IS THUS ALLOWED IN THE MANNER AS INDICATED ABOVE. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT IMM EDIATELY AFTER HEARING ON 4 TH JUNE, 2010. (A.K. GARODIA ) (C.L.SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07.6.2010 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CI T(A); 5.DR; 6.GUARD FILE BY ORDER DY. REGISTRAR // C O P Y //