Maharashi Dayanand Education Society, New Delhi V. CIT, Faridabad

MA 212/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0411 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 21-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: S K SETH

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. 212/DEL./2010 (IN ITA NO.218/DEL./2009) (ASSESSMENT YEAR : 2009-10) MAHARISHI DAYANAND EDUCATION SOCIETY, VS. CIT, FAR IDABAD, C/O S.K. SETH & CO., CAS, M-91, CONNAUGHT CIRCUS, NEW DELHI-110001. (PAN/GIR NO.AAAJM0961G) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI S.K. SETH, CA. REVENUE BY : SMT. MONA MOHANTY, SR.DR ORDER PER A.D.JAIN, JM IN THIS APPLICATION, THE LD.AR OF THE ASSESSEE HAS CONTENDED THAT THE NOTICE FOR FIXING THE DATE OF HEARING THE APPEAL FIXED ON 01.0 2.2010, WAS NOT RECEIVED BY THE ASSESSEE AT THE ADDRESS GIVEN IN FORM NO.36. THE A SSESSEE SOCIETY WAS NOT EVEN AWARE OF THE DATE FIXED FOR HEARING OF THE CASE. AN AFFIDAV IT TO THIS EFFECT HAS ALSO BEEN FILED BY THE ASSESSEE. 2. THE CONTENTION OF THE ASSESSEE IS FOUND TO BE C ORRECT. ACCORDINGLY, WE RECALL THE EX-PARTE ORDER PASSED ON 01.02.2010. 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 THE ASSESSEE. NO FRESH NOTI CE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT. 3. IN THE RESULT, BOTH THE APPLICATION IS ALLOWED. 4. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HE ARING I.E. 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, FARIDABAD. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. BY ORDER (ITAT, NEW DELHI).