Market Committee, Karnal V. ACIT, Karnal

MA 297/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6398 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 07-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: SIDDHARTH JAIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY : NEW DELHI) (DELHI BENCH FRIDAY : NEW DELHI) (DELHI BENCH FRIDAY : NEW DELHI) (DELHI BENCH FRIDAY : NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI A.D. JAIN , JUDICIAL MEMBER SHRI A.D. JAIN , JUDICIAL MEMBER SHRI A.D. JAIN , JUDICIAL MEMBER SHRI A.D. JAIN , JUDICIAL MEMBER M.A. NO.297/DEL./2010 (IN ITA NO.3685/DEL./2009) (ASSESSMENT YEAR : 2007-08) MARKET COMMITTEE NISSING, VS. ACIT, KARNAL. DISTT. KARNAL (PAN/GIR NO.AAALM0086A) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI SIDDHARTH JAIN, CA. REVENUE BY : SMT. MONA MOHANTY, SR.DR ORDER PER A.D. JAIN, JM BY WAY OF THIS MISCELLANEOUS APPLICATION DATED 23.0 6.2010, THE ASSESSEE HAS MADE A PRAYER TO RECALL THE TRIBUNAL ORDER DATE D 16.02.2010, DISMISSING THE ASSESSEES APPEAL FOR WANT OF PROSECUTION. THE ASSE SSEE HAS STATED IN THE APPLICATION THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING DUE TO NON-RECEIPT OF THE NOTICE. AN AFFIDAVIT TO THIS EFF ECT HAS BEEN FILED BY THE ASSESSEE. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 3. IN THE LIGHT OF THE REASONS GIVEN BY THE ASSESSE E WHICH IS FOUND TO BE GENUINE, WE ARE OF THE CONSIDERED VIEW THAT THE ASS ESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM APPEARING BEFO RE THE TRIBUNAL WHEN THE APPEAL WAS CALLED FOR HEARING ON 16.02.2010. WE, T HEREFORE, RECALL THE TRIBUNAL ORDER AND RESTORE THE MATTER FOR DISPOSAL ON MERITS . THE APPEAL SHALL BE FIXED FOR HEARING ON 14.06.2011, THE DATE WHICH WAS ANNOUNCED IN THE OPEN COURT. WE ORDER ACCORDINGLY. M.A.NO.297/DEL./2010 (IN I.T.A. NO.3685/DEL./2009) A.Y. : 2007-08 2 4. IN THE RESULT, THIS MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED AS ABOVE. SD/- SD/- (SHAMIM YAHYA) (A.D.JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED : APRIL 08,2011 SKB COPY FORWARDED TO: 1.APPLICANT 2.RESPONDENT 3.CIT, 4.CIT(A), KARNAL. 5.CIT(ITAT), NEW DELHI. AR/ITAT