Satish Sehrawat, New Delhi V. DCIT, New Delhi

MA 225/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4696 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 04-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRENDER KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI R.C. SHARMA MISC. APPLI. NO.225(DEL)2010 (IN ITA NO.389(DEL)2009) ASSESSMENT YEAR: 2005-06 SATISH SEHRAWAT, DY. COMMISSIONER OF INCOME TAX, 1, PRAKASH HOUSE, OPP. STATE BANK V. CIRCLE 24(1) , NEW DELHI. OF PATIALA, MAIN RD.MAHIPALPUR, NEW DELHI-110 037. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI SANJAY GUPTA, CA RESPONDENT BY: SHRI AMR ENDER KUMAR, SR. DR ORDER PER A.D. JAIN, J.M . VIDE ORDER DATED 1.10.2009 THE ASSESSEES APPEAL WA S DISMISSED FOR NON-PROSECUTION, THE NOTICE OF HEARING SENT TO THE ASSESSEE HAVING NOT RETURNED UNSERVED AND NOBODY HAVING APPEARED BEFORE US AT THE TIME OF HEARING OF THE APPEAL. 2. BY WAY OF THE PRESENT APPLICATION, THE ASSESSEE CONTENDS , IN EFFECT, THAT NO NOTICE OF HEARING WAS EVER SERVED EITHER ON THE ASSESSEE, OR ON HIS AUTHORIZED REPRESENTATIVE. AN AFFIDAVIT IN SUPPORT HAS BEEN FILED. MA 225(DEL)2010 2 3. THERE IS NOTHING ON RECORD TO SHOW THE SERVICE O F NOTICE OF HEARING OF THE APPEAL ON THE ASSESSEE. THE APPEAL HAVING BEEN FILED BY THE ASSESSEE, THE ASSESSEE WOULD NOT STAND TO GAIN BY NOT PUTTING IN APPEARANCE AT THE TIME OF HEARING OF THE APPEAL. 4. THE NON-SERVICE OF THE NOTICE OF HEARING ON THE ASSESSEE PROVIDED HIM WITH SUFFICIENT CAUSE FOR NON-APPEARANCE BEFORE US AT THE TIME OF HEARING OF THE APPEAL. 5. IN VIEW OF THE ABOVE, THE GRIEVANCE OF THE ASSES SEE BY WAY OF THE PRESENT APPLICATION IS ACCEPTED. OUR ORDER DATED 1 .10.2009 IS RECALLED. THE APPEAL IS RESTORED IN SITU TO ITS ORIGINAL NUMBER. IT SHALL NOW COME UP FOR HEARING ON 6.9.2010. NO FRESH NOTICE SHALL ISSUE, SINCE THIS DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 6. IN THE RESULT, THE APPLICATION FILED BY THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.7.2010. SD/- SD/- (R.C. SHARMA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30.7.2010 *RM MA 225(DEL)2010 3 COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR