Tarun Dinesh Rastogi, Uttar Pradesh V. CIT, Meerut

MA 261/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4915 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 24-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMANENDER KUMAR
• Assessee Lawyers: SUDHIR BHARDWAJ; DR D M RASTOGI CHIEF FOUNDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH : FRIDAY NEW DELHI) BEFORE SHRI SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER MA NO.261/DEL./2010 (IN I.T.A. NO.4668/DEL./2009) ASSESSMENT YEAR : N.A. M/STARUN DINESH RASTOGI VS. CIT, MEERUT. SURYAVANSHI MEMORIAL TRUST, 30, INDRA NAGAR COLONY BHOOR, BULANDSHAHR (PAN/GIR NO.AAATT6860D) (APPLICANT) (RESPONDENT) ASSESSEE BY : DR. D.M. RASTOGI, CHIEF FOUNDER & SHRI SUDHIR BHARDWAJ, ADV. REVENUE BY : SHRI AMANENDER KUMAR, CIT(DR) ORDER PER A.D. JAIN, JM VIDE ORDER DATED 29.3.2010, THE APPEAL OF THE ASSES SEE WAS DISMISSED FOR NON- PROSECUTION SINCE NONE APPEARED ON BEHALF OF THE AS SESSEE AT THE TIME OF THE APPEAL. THE NOTICE SENT FOR HEARING OF THE APPEAL HAD NOT RETUR NED UNNERVED. 2. IN THE APPLICATION FILED, THE ASSESSEE HAS CONTE NDED THAT THE APPEARANCE COULD NOT BE PUT IN APPEARANCE AT THE TIME OF THE HEARING OF THE APPEAL. AN AFFIDAVIT OF DR. DINESH MOHAN RASTOGI, CHIEF FOUNDER OF THE ASSESSEE TRUST HAS BEEN FILED TO SUPPORT THE APPLICATION. THEREIN, IT HAS BEEN CONTENDED THAT T HE DEPONENT HAD RECEIVED A SERIOUS INJURY IN HIS LEG ALKYL AND ABOVE; THAT ON OR BEFOR E 26.3.2010, THERE WAS MUCH PAIN AND HE WAS FEELING UNWELL; AND THAT SO HE HAD SENT APPLICA TION FOR ADJOURNMENT OF THE APPEAL BY SPEED POST ON 26.3.2010. A PHOTOCOPY OF THE POSTAL RECEIPT HAS BEEN ATTACHED. A TRUE COPY OF THE APPLICATION FOR ADJOURNMENT HAS ALSO BE EN FILED. IT HAS BEEN CONTENDED THAT THE ENVELOPE CONTAINING THE APPLICATION HAD NOT BEE N RECEIVED BACK BY THE ASSESSEE AND SO THE DEPONENT EARNESTLY BELIEVED THAT EITHER IT HAD BEEN RECEIVED LATE OR NOT POSTED IN THE FILE OF THE APPEAL, RESULTING IN THE DISMISSAL OF T HE APPEAL. THE ASSESSEE HAS REQUESTED FOR RESTORATION OF THE APPEAL. 3. THE GRIEVANCE OF THE ASSESSEE APPEARS TO BE JUST IFIED. THE FACTS AS ABOVE HAVE BEEN DEPOSED IN THE AFFIDAVIT FILED BY THE CHIEF FO UNDER OF THE ASSESSEE TRUST. THE APPLICATION IS ACCOMPANIED BY COPY OF POSTAL RECEIP T CONCERNING THE APPLICATION STATED TO HAVE BEEN SENT FOR ADJOURNMENT OF THE APPEAL. A CO PY OF THE SAID LETTER FOR ADJOURNMENT HAS ALSO BEEN FILED. 4. IT BEING THE ASSESSEES APPEAL, THE ASSESSEE OBV IOUSLY DOES NOT STAND TO GAIN BY NOT APPEARING BEFORE THE TRIBUNAL AT THE TIME OF THE HE ARING OF THE APPEAL. 5. IN THE ABOVE FACTS, OUR ORDER DATED 29.03.2010 I S HEREBY RECALLED. THE ASSESSEES APPEAL IS RESTORED TO ITS ORIGINAL NUMBER. IT SHAL L NOW COME UP FOR HEARING ON MERIT ON 25.10.2010. NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED AS ABOVE. 7. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HE ARING ON 16.08.2010. SD/- SD/- (K.G. BANSAL) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: AUGUST 16, 2010. SKB COPY FORWARDED TO: 1.APPLICANT 2.RESPONDENT 3.CIT 4.CIT(A), MEERUT. 5.CIT(ITAT), NEW DELHI. AR/ITAT