Ravi Sharma, New Delhi V. ITO, New Delhi

MA 302/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5879 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2005-2006
• Appeal Filed On: 07-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K RAVI RAMACHANDRAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY-F DELHI) BEFORE SHRI A.D. JAIN AND SHRI SHAMIM YAHYA MISC. APPLI. NO. 302(DEL)2010 (IN ITA NO. 1393(DEL)2009) ASSESSMENT YEAR: 2005-06 SHRI RAVI SHARMA, INCOME TAX OFFICER, SH-126, 1 ST FLOOR, SHASTRI NAGAR, V. WARD 2(2), GH AZIABAD. GHAZIABAD. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI ANIL SHARMA, ADVOCATE RESPONDENT BY: SHRI K.R AVI RAMA CHANDRAN, DR ORDER PER A.D. JAIN, J.M . VIDE ORDER DATED 7.05.2010 THE ASSESSEES APPEAL FO R ASSESSMENT YEAR 2005-06 IN ITA NO. 1393(DEL)2009 WAS DISMISSED FOR NON-PROSECUTION, SINCE DESPITE THE FACT THAT THE DATE OF HEARING HAD BEEN ADJOURNED AT THE ASKING OF THE ASSESSEES COUNSEL AND NOTICE WAS SEN T BY REGISTERED POST WHICH WAS SERVED ON THE ASSESSEE AS EVIDENT FROM TH E AD CARD, WHICH IS ON RECORD, NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. MA 302(DEL)10 2 2. IN THE PRESENT APPLICATION, THE ASSESSEE HAS CON TENDED THAT THE LEARNED COUNSEL FOR THE ASSESSEE HAD NOTED A WRONG BENCH BE FORE WHICH THE APPEAL WAS FIXED, I.E., BENCH A INSTEAD OF BENCH F, AN D THAT THIS WAS THE REASON FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE. 3. WE FIND THE GRIEVANCE OF THE ASSESSEE TO BE CORR ECT. INADVERTENT WRONG NOTING OF THE BENCH LED TO THE NON-APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. TH E ASSESSEE WAS THUS VISITED WITH SUFFICIENT CAUSE FOR NON-APPEARANCE. 4. ACCORDINGLY, OUR ORDER DATED 7.05.2010 IS RECAL LED. THE APPEAL IS RESTORED TO ITS ORIGINAL NUMBER IN SITU. IT SHALL NOW COME UP FOR HEARING ON MERITS ON 6.01.2011. NO FRESH NOTICE SHALL, HOWEVE R, ISSUE SINCE THIS DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 5. IN THE RESULT, THE APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3.12.2010. SD/- SD/- (SHAMIM YAHYA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3.12.2010 *RM MA 302(DEL)10 3 COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR