Charanjit Kaur sawhney, New Delhi V. ACIT, New Delhi

MA 305/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5252 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 03-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: T N CHOPRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER MA NO. 305/DEL/2010 (IN ITA NO. 4230/D/09) ASSTT. YEAR 2006-07 MRS. CHARANJIT KAUR SAWHNEY, F-4/8, POORVI MARG, VASANT VIHAR, NEW DELHI 110 057. VS. ACIT(A), CIRCLE 27 (1), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY: SHRI T.N. CHOPRA, ADVOCATE RESPONDENT BY: SHRI H.K. LAL, DR ORDER PER RAJPAL YADAV, JM : THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE, CONTENDING THEREIN THAT HER APPEAL BEA RING ITA NO. 4230/D/2009 HAS BEEN DISMISSED BY THE TRIBUNAL VIDE ITS ORDER DATED 2 ND FEBRUARY, 2010 FOR WANT OF PROSECUTION. LD. COUNSEL FOR THE ASSESSEE ON THE STRENGTH OF ASSESSES AFFIDAVIT CONTENDED THAT ASSESSEE HAS MA NO. 305/DEL/2010 (IN ITA NO. 4230/DEL/2009) AS STT. YEAR 2006- 07 2 DISCLOSED HER ADDRESS G-222, NARIANA VIHAR, NEW DEL HI 28 FOR COMMUNICATION IN COLUMN NO. 10 OF FORM NO. 36. SHE IS POSSESSING THIS HOUSE ALSO BUT SHIFTED TO A NEW ADDRESS AT F-4/8, P OORVI MARG, VASANT VIHAR, NEW DELHI W.E.F. 15 TH JANUARY, 2010. THE NOTICE OF HEARING MIGHT HAVE BEEN SERVED UPON THE WATCHMAN RESIDING AT THE OLD ADDRESS, THAT FELLOW BEING ILLITERATE PERSON MUST HAVE MISPLACED IT. LD. COUNSEL FURTHER CONTENDED THAT ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. HER ABSENCE ON THE DATE OF HEARING WAS NOT INTENTIONAL RATHER DUE TO BONAFIDE LAPSE OF COMMUNICATION. LD. DR ON T HE OTHER HAND OPPOSED THE PRAYER OF ASSESSEE. 2. ON DUE CONSIDERATION OF THE MISCELLANEOUS APPLIC ATION COUPLED WITH THE AFFIDAVIT SUBMITTED BY ASSESSEE, WE ARE SA TISFIED THAT ASSESSEE HAS BEEN PROHIBITED BY SUFFICIENT REASONS FOR NOT A TTENDING THE HEARING OF APPEAL. THERE IS NO MALAFIDE INTENTION AT THE EN D OF ASSESSEE. BECAUSE NO ASSESSEE WOULD LIKE TO IGNORE THE NOTICE OF HIS APPEAL WHOSE DISMISSAL WOULD BURDEN HIM WITH TAX LIABILITY . THE ABSENCE IN SUCH CIRCUMSTANCE CAN BE ON ACCOUNT OF SOME HUMAN LAPSE OR BONAFIDE ERRORS. WE ALLOW THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE, RESTORE THE APPEAL TO ITS ORIGINAL NUMBER AND DIRECT THE RE GISTRY TO LIST THE APPEAL MA NO. 305/DEL/2010 (IN ITA NO. 4230/DEL/2009) AS STT. YEAR 2006- 07 3 FOR HEARING ON 8 TH FEBRUARY 2011. THE NEXT DATE OF HEARING HAS DULLY BEEN COMMUNICATED TO BOTH THE PARTIES AND NO FRESH NOTICE WILL BE SENT. 3. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.11.2010. SD/- [K.G. BANSAL] [RAJPAL YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19.11.2010 VEENA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT