Shri Yashoda Nandan Agarwal, V. ITO,

MA 28/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4700 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2003-2004
• Appeal Filed On: 18-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANEESH BAHUGUNA
• Keywords: Reasonable cause

Judgement Text

MA NO. 28/DEL/2010 (IN ITA NO. 21/DEL/2009) A.Y. 2003-04 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI BEFORE SHRI RAJ PAL YADAV, JUDICIAL MEMBER & SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 28/DEL/2010 (IN ITA NO. 21/DEL/ 2009) A.Y. : 2003-04 SH. YASHODA NANDAN AGARWAL, VS. INCOME TAX O FFICER, SADAR BAZAR, WARD-3, HALDWANI HALDWANI, UTTRANCHAL UTTRANCHAL -263139 (PAN : ACKPA0577C) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. MOHIT GUPTA, CA DEPARTMENT BY : SH. MANEESH BAHUGUNA, SR. DR O R D E R PER SHAMIM YAHYA: AM BY WAY OF THIS MISC. APPLICATION THE ASSESSEE SEEK S RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO. 21/DEL/2009 FOR THE A.Y. 2 003-04 VIDE ORDER DATED 27.10.2009. THE SAID APPEAL WAS DISMISSED FOR NON- PROSECUTION ON THE GROUND THAT NONE HAD APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR HEARING. NOW IT IS THE SUBMISSION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR NON-ATTENDANCE OF THE ASSESSEE ON THE DESIGNATED DA TE IN AS MUCH AS THE ASSESSEE WAS SERIOUSLY ILL AND WAS HOSPITALIZED. IN SUPPORT OF THIS CONTENTION, THE DOCTOR CERTIFICATE HAS ALSO BEEN SU BMITTED. MA NO. 28/DEL/2010 (IN ITA NO. 21/DEL/2009) A.Y. 2003-04 2 2. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE R ECORDS. UPON CAREFUL CONSIDERATION, WE ARE INCLINED TO RECALL OUR AFORES AID EXPARTE ORDER. ACCORDINGLY WE RECALL THE SAME AND THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 01.09.2010. BOTH THE PARITES HAVE TAKEN NOTE OF T HE DATE FIXED FOR HEARING. 3. IN THE RESULT, THE MISC. APPLICATION STANDS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 02/07/2010 UPON CONCLUSION OF HEARING. SD/- SD/- [RAJ PAL YADAV] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02/07/2010 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCH