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

MA 211/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0398 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• 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: SRUJANI MOHANTY
• Assessee Lawyers: RAJ RANI LAKRA

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. 211/DEL./2010 (IN IT(SS)A NO.103/DEL./2008) (ASSESSMENT YEAR : 1.4.96 TO 31.1.03) MRS. ALKA SHARMA, VS. DCIT, CIRCLE 24(1), 1073/A-3, WARD NO.1, NEW DELHI. MEHRAULI, NEW DELHI. (PAN/GIR NO.BKJPS6529N) (APPLICANT) (RESPONDENT) ASSESSEE BY : SMT. RAJ RANI LAKRA, CA. REVENUE BY : SMT. SRUJANI MOHANTY, SR.DR ORDER PER A.D.JAIN, JM IN THIS APPLICATION, IT HAS BEEN CONTENDED THAT THE LD.AR OF THE ASSESSEE COULD REACH THE ITAT ONLY AT 10.40 AM, BY WHICH TIME, TH E CASE WAS DECIDED EX-PARTE. THAT IS WHY NEITHER THE ASSESSEE NOR HIS COUNSEL WAS ABLE T O ATTEND THE HEARING FIXED ON 17.02.2010. AN AFFIDAVIT TO THIS EFFECT HAS ALSO B EEN FILED (COPY PLACED ON RECORD). 2. THE CONTENTION OF THE ASSESSEE IS FOUND TO BE C ORRECT. ACCORDINGLY, WE RECALL THE EX-PARTE ORDER PASSED ON 17.02.2010. IT BEING THE A SSESSEES 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 BOTH THE PARTIES. NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE APPLICATION IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HEAR ING I.E. 18.02.2011. SD/- SD/- (SHAMIM YAHYA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER. DATED, FEB. 18, 2011. *SKB* COPY FORWARDED TO:- 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A)-XIII, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. BY ORDER (ITAT, NEW DELHI).