M/s Nicodemus Trust, New Delhi V. DIT (Exemptions), New Delhi

MA 167/DEL/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1607 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: misc
• Appeal Filed On: 06-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RENUKA JAIN GUPTA SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY : NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NO.167/DEL/2012 (IN ITA NO.5675/DEL./2010) M/S. NICODEMUS TRUST, VS. DIT (EXEMPTION), C/O M/S. RRA TAXINDIA, DELHI. D 28, SOUTH EXTENSION, PART I, NEW DELHI 110 049. (PAN : AABTN1250A) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : SHRI SOMIL AGARWAL, CA AND SHRI ROHAN KHARE, ADVOCATE REVENUE BY : SMT. RENUKA JAIN GUPTA, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : WITH THIS ORDER, WE SHALL DISPOSE OF THE MISCELLANE OUS APPLICATION FILED BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER DATED 21. 07.2011 PASSED BY THE TRIBUNAL IN ITA NO.5675/DEL/2010 DISMISSING THE APPEAL OF THE ASSES SEE FOR NON-PROSECUTION. 2. IN THE MISC. APPLICATION, THE ASSESSEE SUBMITTED AS UNDER :- IN THE ABOVE-SAID CASE INSPECTION OF RECORDS WAS CARRIED ON BY OUR COUNSEL SH. TARUN KUMAR, ADVOCATE. ON INSPECTION, I CAME TO KNOW THAT FIRST NOTICE DATED 07-03-2011 WAS ISSUED FOR 23.05. 2011 AND ON THIS DATE BENCH DID NOT FUNCTION, CASE WAS ADJOURNED SINE-DIE . THEREAFTER, I HAVE NOT RECEIVED ANY NOTICE OR INTIMATION FROM HON'BLE INCO ME TAX APPELLATE TRIBUNAL ABOUT THE FIXATION OF ABOVE MATTER. MA NO.167/DEL/2012 (IN ITA NO.5675/DEL./2010 2 IT IS VERY RESPECTFULLY SUBMITTED THAT CASE COULD N OT BE ATTENDED BECAUSE NOTICE OF HEARING COULD NOT REACHED AND THE SITUATION IS BEYOND MY CONTROL. FURTHER SUBMITTED THAT I AM RUNNING A C HARITABLE INSTITUTION SERVING THE NEEDY IRRESPECTIVE OF CASTE CREED, RACE AND RELIGION IN DELHI AND ITS ADJOINING AREAS PARTICULARLY IN THE FIELD O F SOCIAL DEVELOPMENT PROGRAME. I DID NOT HAVE THE SOUND PROFESSIONAL BAC KUP AND AM NOT WELL VERSED WITH THE NITTIGRITIES OF INCOME TAX PROCEEDI NGS. IT IS SUBMITTED THAT NON APPEARANCE WAS UNINTENTIONAL AND BEYOND MY CONT ROL BECAUSE NOTICES COULD NOT REACH US AND THAT IS WHY THE CASE COULD N OT BE ATTENDED. I AM VERY MUCH INTERESTED IN PROSECUTING THE ABOVE SAID APPEAL. IT IS FURTHER SUBMITTED THAT FUTURE CORRESPONDENCE IN THE ABOVE-SAID CASE MAY KINDLY BE MADE ON THE FOLLOWING ADDRESS:- M/S NICODEMUS TRUST C/O M/S RRA TAXINDIA D-28, SOUTH EXTENSION, PART-I, NEW DELHI- 110049. IT IS THEREFORE, PRAYED THAT ABOVE EX-PARTE ORDER M AY PLEASE BE RECALLED AND REPOSTED FOR HEARING FOR WHICH I WOULD BE HIGHLY OB LIGED. IN VIEW OF THE AFORESAID SUBMISSIONS, IT WAS PRAYED THAT THE ORDER DATED 21.07.2011 OF THE TRIBUNAL MAY BE RECALLED AND THE MISC. APPLICATION MAY BE ALLOWED. 3. ON CONSIDERING THE SUBMISSIONS OF BOTH THE PARTI ES AND KEEPING IN VIEW THE REASONS GIVEN BY THE ASSESSEE FOR NON-APPEARANCE BEFORE THE TRIBUNAL, WE FIND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARAN CE ON 21.07.2011 AND SO WE HEREBY RECALL THE EX-PARTE ORDER PASSED IN THE APPEAL OF T HE ASSESSEE AND RESTORE IT TO ITS ORIGINAL POSITION. WE DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING FOR 16.04.2014. AS THE SAID DATE WAS INTIMATED AT THE TIME OF HEARING, THE ISSUANCE OF NOTICE IS DISPENSED WITH. 5. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE ST ANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF FEBRUARY, 2014. SD/- SD/- (DIVA SINGH) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : THE 14 TH DAY OF FEBRUARY, 2013/TS MA NO.167/DEL/2012 (IN ITA NO.5675/DEL./2010 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A) 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.