Anand Kumar Jain, Meerut V. ITO, Meerut

MA 276/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8028 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 28-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS S MOHANTHY
• Assessee Lawyers: O P SAPRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C NEW DELHI) BEFORE SHRI G.D. AGARWAL, HONBLE VICE-PRESIDENT AND SHRI RAJPAL YADAV, HONBLE JUDICIAL MEMBER MISCELLANEOUS APP. NO. 276/DEL/2011 (IN ITA NOS. 1803/DEL/2008) ASSESSMENT YR: 2003-04 SHRI ANAND KUMAR JAIN, VS. COMMISSIONER OF IT, C/O OP SAPRA & ASSOCIATES, MEERUT. C-763, NEW FRIENDS COLONY, NEW DELHI-1100 25 (PAN: ACBPJ3854A) (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI OP SAPRA, ADV. RESPONDENT BY: MRS. S. MOHANTHY, SR. DR DATE OF HEARING : 30.03.2012 DATE OF PRONOUNCEMENT : 13.04.2012 ORDER PER RAJPAL YADAV: JUDICIAL MEMBER THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE POINTING OUT AN APPARENT ERROR IN THE ORDER OF THE ITAT DATED 06.11.2010 PASSED IN ITA NO. 1803/DEL/2008. THE LEA RNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS LISTED FOR HEARING ON 24.08.2010. IT WAS ADJOURNED TO 06.12.2010 AT THE R EQUEST OF THE REVENUE. THE CLERK OF THE COUNSEL HAS NOTED THE DATE BUT FAI LED TO COMMUNICATE THE DATE TO THE ASSESSEE. THE FILE WAS TAKEN AWAY BY TH E ASSESSEE FROM THE COUNSEL IN SEPTEMBER, 2010 TO HIS LOCAL COUNSEL MR. SINGHAL GUPTA & CO., 2 CAS OF MEERUT. THERE WAS A COMMUNICATION GAP BETWEE N THE PERSON WHO ATTENDED THE PROCEEDINGS ON 24.08.2010 AS WELL AS B ETWEEN THE ASSESSEE AND THE LOCAL COUNSEL. DUE TO THIS GAP ON THE NEXT DATE OF HEARING, NO ONE COULD APPEAR BEFORE THE ITAT. IT WAS A HUMAN ERROR. HE PR AYED THAT THE ORDER OF THE ITAT BE RECALLED AND THE APPEAL BE HEARD ON MER IT. LEARNED DR ON THE OTHER HAND OPPOSED THE PRAYER OF THE ASSESSEE. 2. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES, WE FIND THAT DUE TO SOME COMMUNICATION ERROR, THE APPEAL REMAINED UN ATTENDED ON 06.12.2010. CONSIDERING THE PRAYER OF THE ASSESSEE AND IN THE INTEREST OF JUSTICE, WE RECALL OUR ORDER DATED 06.12.2010 AND R ESTORE THE APPEAL TO ITS ORIGINAL NUMBER. APPEAL BE LISTED FOR HEARING ON 21 .8.2012. THIS DATE HAS DULY BEEN COMMUNICATED TO THE PARTIES AND NO FRESH NOTICE SHALL BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. SD/- SD/- ( G.D. AGARWAL ) ( RAJPAL YADAV ) VICE-PRESIDENT JUDICIAL MEMBER DATED: 13/04/2012 MOHAN LAL 3 COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR:ITAT ASSISTANT REGISTRAR