Lal Sain Social Charitable Society, New Delhi V. DIT(E), New Delhi

MA 141/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3758 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 25-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI R.C.SHARMA, AM MISCELLANEOUS APPLICATION NO.141/DEL/2010 (IN ITA NO.3321/DEL/2009) ASSESSMENT YEAR : NOT APPLICABLE LAL SAIN SOCIAL CHARITABLE SOCIETY, K-98, LAJPAT NAGAR-II, NEW DELHI 110 024. VS. DIT(E), AYAKAR BHAWAN, DISTT.CENTRE, LAXMI NAGAR, DELHI 110 092. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI N.K.CHAND, DR. ORDER PER R.C.SHARMA, AM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 12.1.2010 IN THE MATTER OF ITA NO.3321/DEL/2009. 2. THROUGH THIS PETITION, IT WAS SUBMITTED THAT NOT ICE FIXING THE DATE OF HEARING ON 12.1.2010 WAS NOT SERVED ON THE ASSESSEE, THEREF ORE NOBODY COULD APPEAR ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR HEARIN G. AN AFFIDAVIT IN SUPPORT OF THE CONTENTION WAS ALSO PLACED ON RECORD. 3. WE HAVE GONE THROUGH THE PETITION AND HEARD THE LEARNED DR. THE TRIBUNAL HAS PASSED EX-PARTE ORDER ON THE PLEA THAT NOBODY A PPEARED ON BEHALF OF THE ASSESSEE ON 12.1.2010 WHEN THE CASE WAS FIXED FOR H EARING. IN THE ORDER DATED 12.1.2010, THE TRIBUNAL HAS PROVIDED THAT IF THE AS SESSEE MOVES AN APPROPRIATE APPLICATION FOR RECALL OF THE EX-PARTE ORDER AND EX PLAIN THE REASON FOR NON- APPEARANCE AND IF THE BENCH IS SO SATISFIED, THE OR DER MAY BE RECALLED FOR THE PURPOSE OF ADJUDICATION OF THE APPEAL. AFTER GOING THROUGH THE AFFIDAVIT, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON 12 .1.2010 WAS DUE TO NON-SERVICE MA-141/DEL/2010 2 OF NOTICE SENT ON 14.12.2009. IN THE INTEREST OF J USTICE AND FAIR PLAY, WE RECALL THE EX-PARTE ORDER AND DIRECT THE REGISTRY TO ISSUE FRE SH NOTICE OF HEARING TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 4 TH JUNE, 2010. SD/- SD/- (R.P.TOLANI) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 04.06.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR MA-141/DEL/2010 3