Sh. Rahul Mehta, New Delhi V. ITO, New Delhi

MA 224/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4695 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 03-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: ROHIT JAIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI RAJPAL YADAV, JM AND SHRI R.C.SHARMA, A M MISCELLANEOUS APPLICATION NO.224/DEL/2010 (IN ITA NO.1449/DEL/2008) ASSESSMENT YEAR : 2004-05 SHRI RAHUL MEHTA, PROP. RMX JOSS, A-65, OKHLA INDUSTRIAL AREA, PHASE-II, NEW DELHI 110 020. PAN NO.AAGPM3196B. VS. ASSTT.COMMISSIONER OF INCOME TAX, CIRCLE-22(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ROHIT JAIN, CA. RESPONDENT BY : SHRI H.K.LAL, SR.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 8.12.2008 IN RESPECT OF ITA NO.1449/DEL/2008 FOR AY 2004-05. 2. THROUGH THIS PETITION, IT WAS CONTENDED THAT THE MATTER WAS FIXED FOR HEARING ON 8.12.2008. NOTICE FIXING THE DATE OF TH E HEARING FOR 8.12.2008 WAS NOT RECEIVED BY THE ASSESSEE AND FOR THAT REASON, THE H EARING COULD NOT BE ATTENDED. THE APPLICANT ONLY CAME TO KNOW ABOUT THE MATTER BE ING FIXED FOR HEARING AFTER RECEIVING THE EX-PARTE ORDER, DISMISSING THE APPEAL IN LIMINE. IN SUPPORT OF THE CONTENTION, LEARNED AR ALSO PLACED ON RECORD THE AF FIDAVIT DULY EXECUTED BY THE PROPRIETOR OF THE ASSESSEE FIRM. 3. WE HAVE CONSIDERED THE CONTENTION AND FOUND THAT NON-SERVICE OF NOTICE, DUE TO WHICH THE ASSESSEE COULD NOT APPEAR ON THE D ATE FIXED FOR HEARING, CONSTITUTED A REASONABLE CAUSE FOR NON-APPEARANCE. ALL THESE FACTS ARE DULY MA-224/D/2010 2 SUPPORTED BY THE AFFIDAVIT PLACED ON RECORD. IN TH E INTEREST OF JUSTICE AND FAIR PLAY, WE RECALL THE EX-PARTE ORDER AND APPEAL IS FIXED FO R HEARING ON MERITS ON 28 TH SEPTEMBER, 2010. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 30 TH JULY, 2010. SD/- SD/- (RAJPAL YADAV) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.07.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR MA-224/D/2010 3