Mrs. Mamta Sharma, New Delhi V. DCIT, New Delhi

MA 196/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0414 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 23-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: RAJ RANI LAKRA
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH : FRIDAY F NEW DELHI) BEFORE SHRI A.D.JAIN, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A. NO. 196/DEL./2010 (IN IT(SS)A NO.102/DEL./2008) (BLOCK ASSESSMENT YEAR : 1.4.1996 TO 31.1.2004) MAMTA SHARMA, VS. DCIT, CIRCLE 24(1), R/O 1073/A-3, WARD NO.1, NEW DELHI. MEHRAULI, NEW DELHI. (PAN/GIR NO.BKJPS6530H) (APPLICANT) (RESPONDENT) ASSESSEE BY : SMT. RAJ RANI LAKRA, CA. REVENUE BY : SMT. MONA MOHANTY, SR.DR ORDER PER A.D.JAIN, JM IN THIS APPLICATION, THE ASSESSEE HAS CONTENDED THA T LD.COUNSEL COULD REACH THE ITAT ONLY AT 10.40 AM ON THE DATE OF HEARING OF THE APPEAL FIXED ON 17.02.2010, BY WHICH TIME THE APPEAL WAS HEARD EX-PARTE. AN AFFI DAVIT BY THE LD.COUNSEL OF THE ASSESSEE HAS ALSO BEEN FILED IN THIS REGARD. 2. THE CONTENTION OF THE ASSESSEE IS TO FOUND TO BE CORRECT. ACCORDINGLY, WE RECALL THE EX-PARTE ORDER PASSED ON 17.02.2010. IT BEING THE ASSESSEES APPEAL, THE ASSESSEE OBVIOUSLY DOES NOT STAND TO GAIN BY NOT APPEARING B EFORE THE TRIBUNAL AT THE TIME OF THE HEARING OF THE APPEAL. THE ASSESSEES APPEAL IS FIXED FOR HEARING ON 19.04.2011, WHICH DATE HAS BEEN NOTED BY THE ASSESSEE. NO FRESH NOTI CE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT. 4. IN THE RESULT, BOTH THE APPLICATION IS ALLOWED. 5. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HE ARING ITSELF ON 04.02.2011. SD/- SD/- (SHAMIM YAHYA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER. DATED, FEB. 04,2011. *SKB* COPY FORWARDED TO:- 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-XXIII, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. BY ORDER (ITAT, NEW DELHI).