Sh. Rohtas Rathee Prop., New Delhi V. ACIT, New Delhi

MA 301/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0387 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 19-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K RAVI RAM CHANDRAN
• Assessee Lawyers: AASHISH SARASWAT
• Keywords: Bonafide belief; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES FRIDAY: NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NO. 301/DEL/2010 (IN ITA NO. 3044/DEL/09) ASSESSMENT YEAR: 2006-07 SHRI ROHTAS RATHEE PROP. JEEVAN ENTERPRISES, VS. ACIT, A-3, JEEWAN CORNER MAHIPALPUR EXTN., NEW DELHI. C IRCLE 38(1), AAEPR8961P NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AASHISH SARASWAT, ADV. RESPONDENT BY : SH. K. RAVI RAM CHANDRAN, SR. DR ORDER PER I.P. BANSAL, J.M. VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE HAS SOUGHT RECALL OF THE EX-PARTE ORDER PASSED BY THE T RIBUNAL DATED 21 ST APRIL, 2010 IN ITA NO. 3044/DEL/09. THE APPEAL FILED BY T HE ASSESSEE WAS DISMISSED IN LIMNE ON ACCOUNT OF ASSESSEES DEFAULT FOR NON-APPEARANCE ON THE FIXED DATE OF HEARING. 2. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN STA TED BY THE ASSESSEE THAT THE FIXED DATE OF HEARING COULD NOT BE ATTENDE D FOR THE REASON THAT ONE OF THE PROMINENT CHARTERED ACCOUNTANT A FRIEND OF THE AR HAD INFORMED HIM THAT C BENCH WAS NOT FUNCTIONING ON 21 ST APRIL, 2010 AND THUS, THE MA NO. 301/D/10 2 ASSESSEE WAS UNDER BONAFIDE BELIEF THAT NO HEARING WILL TAKE PLACE ON THAT DATE. THE REASONS MENTIONED IN THE APPLICATION ARE SUPPORTED BY THE AFFIDAVIT FILED BY SH. ASHISH SARASWAT, ADVOCATE WH ICH IS PLACED ON RECORD. 3. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY A REAS ONABLE CAUSE FOR NON- APPEARANCE ON THE FIXED DATE OF HEARING. HENCE, WE SET ASIDE AFOREMENTIONED ORDER DATED 21 ST APRIL, 2010 AND RESTORE THE HEARING OF PRESENT APPEAL WHICH WILL BE HEARD IN REGULAR MANNE R ON 14.6.11. BOTH THE PARTIES HAVE NOTED THE AFOREMENTIONED DATE AND HAVE WAIVED THEIR RIGHT TO RECEIVE ANY NOTICE FOR THAT HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 4.3.11 SD/- SD/- (B.C. MEENA) (I.P. BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER * KAVITA DATED: 4.3.11 MA NO. 301/D/10 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT