Raj Kumar Mangla, Gurgaon V. ACIT, Gurgaon

MA 281/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8012 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 1990-1991
• Appeal Filed On: 12-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR SENIOR
• Assessee Lawyers: RAJ KUMAR MANGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I : NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NOS.280 TO 282/DEL/2011 (IN ITA NOS.553 TO 555/DEL./2011) (ASSESSMENT YEARS : 1989-90 TO 1991-92) MA NOS.283 TO 285/DEL/2011 (IN ITA NOS.556 TO 558/DEL./2011) (ASSESSMENT YEARS : 1989-90 TO 1991-92) SHRI RAJ KUMAR MANGLA, VS. ACIT (INV. CIRCLE), HOUSE NO.584/3, ROSHAN PURA, GURGAON. GURGAON 122 001 (HARYANA). (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : SHRI RAJ KUMAR MANGLA REVENUE BY : SHRI B.R.R. KUMAR, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : BY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER WHICH WAS DISPOSED OF EX- PARTE VIDE ORDER DATED 07.06.2011 BY INVOKING THE O RDER IN THE CASE OF MULTIPLAN INDIA LIMITED (38 ITD 320). 2. IN THE PETITION, THE ASSESSEE SUBMITTED THAT THE NOTICE FOR HEARING DATED 18.05.2011 WAS RECEIVED ON 04.06.2011 AND IMMEDIATELY THEREAFT ER, THE ASSESSEE MOVED AN ADJOURNMENT APPLICATION ON 04.06.2011 BY SPEED POST DATED 04.06.2011 AS ANOTHER CASE WAS FIXED UP BEFORE SOME OTHER AUTHORITY ON THE SAM E DATED AND THE SAID ADJOURNMENT APPLICATION WAS DELIVERED IN THE OFFICE OF ASSISTAN T REGISTRAR, ITAT, NEW DELHI ON MA NOS.280 TO 285/DEL/2011 (IN ITA NOS.553 TO 558/DEL./2011) 2 06.062011, BUT THE REGISTRY DID NOT PUT UP THE SAME BEFORE THE BENCH ON THE DATE OF HEARING FIXED ON 07.06.2011. COPIES OF THE APPLIC ATION, SPEED POST RECEIPT AND POSTAL DEPARTMENT DELIVERY CERTIFICATE ARE ENCLOSED WITH T HE MISC APPLICATION. THE ASSESSEE SUBMITTED THAT DUE TO THE ABOVE BONAFIDE REASONS, H E WAS PREVENTED FROM APPEARING BEFORE THE BENCH ON THE DATE OF HEARING WHICH WAS NEITHER INTENTIONAL NOR DELIBERATE. ACCORDINGLY, THE ASSESSEE PRAYED THAT IN THE CIRCUM STANCES, THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE MISC. APPLICATION MAY BE ALLOWE D. 3. WE HAVE HEARD BOTH THE SIDES. IN VIEW OF THE SU BMISSIONS MADE BY THE ASSESSEE, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENT ED BY SUFFICIENT CAUSE IN ATTENDING THE HEARING OF THE CASE AND IT IS A FIT CASE FOR RECALL ING THE ORDER. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEA RING FOR 28.08.2012. THE REGISTRY IS DIRECTED TO ISSUE NOTICE TO BOTH SIDES. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 25 TH DAY OF MAY, 2012 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (DIVA SINGH) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 25 TH DAY OF MAY, 2012/TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.