Mrs. Bela Juneja, New Delhi V. DCIT, New Delhi

MA 253/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4909 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 24-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAR ENDER KUMAR
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AN D SHRI A.D. JAIN, JUDICIAL MEMBER MISC.APPLI.NOS. 253 & 254 (DEL)2010 (IN ITA NOS.2808 & 2809(DEL)09) ASSESSMENT YEARS: 2004-05 & 2005-06 MRS.BELA JUNEJA, DY. COM MISSIONER OF INCOME TAX, 30, POWER HOUSE BUILDING, V. CC-IV, NEW DELH I. HAUZ KHAS VILL, NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI MANPREET SINGH KAPOOR, AR. RESPONDENT BY: SHRI AMAR ENDER KUMAR, CIT/DR ORDER PER A.D. JAIN, J.M. VIDE OUR ORDER DATED 1.12.2009, THE ASSESSEES APP EALS FOR ASSESSMENT YEARS 2004-05 AND 2005-06 IN ITA NOS. 2808 & 2809(D EL)09 WERE DISMISSED FOR NON-PROSECUTION, SINCE NONE HAD APPEA RED ON BEHALF OF THE ASSESSEE DESPITE NOTICE FOR HEARING, WHICH HAD NOT RETURNED UNSERVED. 2. IN THE PRESENT APPLICATIONS, THE ASSESSEE HAS CO NTENDED THAT SHE WAS OUT OF STATION; THAT THE NOTICE OF HEARING WAS RECE IVED IN HER ABSENCE AND WAS HANDED OVER TO HER BY HER HOUSE-MAID ON THE VERY DA TE OF HEARING OF THE MA 253&254(DEL)10 2 APPEALS; THAT THE ASSESSEE IMMEDIATELY SENT HER PER SON, NAMELY, SHRI ASHOK DAYAL TO THE TRIBUNAL; THAT BY THE TIME HE REACHED THE TRIBUNAL, THE BENCH HAD ALREADY RISEN AND HE WAS TOLD BY THE BENCH CLER K THAT THE APPEALS HAD BEEN HEARD; AND THAT IT WAS IN THESE CIRCUMSTANCES THAT NO APPEARANCE COULD BE PUT IN BEFORE THE TRIBUNAL AT THE TIME OF HEARIN G OF THE APPEALS. AFFIDAVITS OF THE ASSESSEE HAVE BEEN FILED TO SUPPO RT THE APPLICATIONS. 3. THE GRIEVANCE OF THE ASSESSEE IS FOUND TO BE JUS TIFIED. IN THE FACTS NARRATED IN THE APPLICATIONS, DULY SUPPORTED BY AFF IDAVITS, ONCE, UNDER THE GIVEN CIRCUMSTANCES, THE ASSESSEE RECEIVED THE NOTI CE ON THE VERY DATE OF HEARING OF THE APPEALS AND THE PERSON SENT BY HER T O ATTEND THE HEARING BEFORE THE TRIBUNAL REACHED THE TRIBUNAL WHEN THE BENCH HA D ALREADY RISEN, THE ASSESSEE WAS VISITED BY SUFFICIENT CAUSE FOR NOT AP PEARING BEFORE THE TRIBUNAL AT THE TIME OF HEARING OF HER APPEALS. O THERWISE TOO, THE APPEALS HAVING BEEN FILED BY THE ASSESSEE HERSELF, SHE DID NOT STAND TO GAIN ANYTHING BY NOT APPEARING BEFORE THE TRIBUNAL AT THE TIME OF HEARING OF THE APPEALS. 4. IN VIEW OF THE ABOVE, IN THE INTEREST OF JUSTICE , AND IN KEEPING WITH THE PRINCIPLES OF NATURAL JUSTICE, OUR ORDER DATED 1.12 .2009 IS HEREBY RECALLED. BOTH THE APPEALS OF THE ASSESSEE ARE RESTORED TO TH EIR ORIGINAL NUMBERS IN SITU. THEY WILL NOW COME UP FOR HEARING ON MERITS ON 25.10.2010. NO FRESH MA 253&254(DEL)10 3 NOTICE OF HEARING SHALL, HOWEVER, ISSUE, SINCE THIS DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT, BOTH THE APPLICATIONS FILED BY TH E ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.8.2010. SD/- SD/- (G.E. VEERABHADRAPPA) (A.D. JAIN) VICE PRESIDENT JUDICIAL MEMBER DATED: 13.08.2010 *RM COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR