Rajender Jain, V. DCIT CC-21, New Delhi

MA 234/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4912 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 04-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIBHA KAUSHIK
• Assessee Lawyers: MUKESH KUMAR BANSAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI C.L.SETHI AND SHRI K.D.RANJAN MA NO.234/DEL/2010 (IN ITA NO.2231/DEL/2008) ASSESSMENT YEAR : 2006-07 RAJENDER JAIN 13/2 YUSUF SARAI NEW DELHI-110016 VS. DCIT CENTRAL CIRCLE 21 NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MUKESH KUMAR BANSAL, C.A. RESPONDENT BY : SMT. PRATIBHA KAUSHIK, D.R. ORDER PER K.D.RANJAN, AM: THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER PASSED U/S 254(1) IN ITA NO.2231/ DEL/2008 DATED 17.6.2009. IT HAS BEEN SUBMITTED BY THE ASSESSEE TH AT ON THE DATE OF HEARING ON 17.6.2009 SHRI PRADEEP GUPTA ALIAS P.K.SINGHAL T HE PERSON WHO WAS LOOKING AFTER THE APPELLATE MATTER WAS OUT OF DELHI FOR HIS TOUR TO AMARNATH YATRA. IT HAS ALSO BEEN SUBMITTED THAT THE TICKET FOR THE SAID TOUR WAS BOOKED ON 11.1.2009 I.E. PRIOR TO ISSUE OF NOTICE BY I.T.A .T. FIXING THE CASE FOR HEARING ON 17.6.2009. SHRI PRADEEP GUPTA HAS FILED AFFIDAVIT TO SUPPORT HIS CONTENTION THAT HE WAS ON TOUR TO AMARNATH FROM 14. 6.2009 TO 18.6.2009. THE ASSESSEE HAS, THEREFORE, SUBMITTED THAT NON-APP EARANCE ON THE PART OF THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE WAS NEITH ER WILLFUL NOR DELIBERATE. THE ASSESSEE IS VERY MUCH INTERESTED IN GETTING THE APPEAL PROSECUTED. HENCE, A REQUEST HAS BEEN MADE TO RECALL THE ORDER DATED 17-6-2009 2 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE HAVE ALSO GONE THROUGH CONT ENTS OF THE AIR TICKET FOR THE JOURNEY FROM DELHI TO SRINAGAR ACCORDING TO WHI CH SHRI PRADEEP GUPTA HAD TRAVELED BY SPICEJET AIRLINES ON 14.6.2009 TO S RINAGAR AND CAME BACK TO DELHI ON 18.6.2009. IN VIEW OF THESE FACTS, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON 17.6.2009. WE, THEREFORE, RECALL THE ORDER PASSED ON 17.6.2009 TO BE DECIDED ON MERITS. 3. THE CASE IS FIXED FOR HEARING ON 14.10.2010 FOR WHICH NO NOTICE WILL BE ISSUED. BOTH THE PARTIES WERE INFORMED IN OPEN C OURT. THE ORDER WAS PRONOUNCED IN OPEN COURT ON 13.8.2010 AT THE CLOSE OF THE HEARING. THE REGISTRY IS DIRECTED ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. SD/- SD/- (C.L.SETHI ) (K.D.RANJAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13.08.2010. PSP COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR