Central Bank of India, Karnal V. CIT, Karnal

MA 329/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5228 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 21-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS BANITA DEVI
• Assessee Lawyers: SIDDHARTH JAIN

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. 329/DEL/2010 (IN ITA NO. 129/D/09) ASSTT. YEAR 2002-03 CENTRAL BANK OF INDIA, G.T. ROAD, KARNAL. VS. CIT(A), KARNAL APPELLANT RESPONDENT APPELLANT BY: SHRI SIDDHARTH JAIN, CA RESPONDENT BY: MRS. BANITA DEVI , SR. DR ORDER PER RAJPAL YADAV, JM : THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF ASSESSEE, CONTENDING THEREIN THAT ITS APPEAL WAS DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 12.11.2009 FOR WANT OF PR OSECUTION. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT APPEAL WAS LISTED FOR HEARING ON 12.11.2009. THE COUNSEL OF ASSESSE SHRI VIRENDRA PRATAP IS RESIDING AT YAMUNA NAGAR. HE STARTED FOR ATTENDING THE HEARI NG AT 6.30AM . DUE MA NO. 329/DEL/2010 (IN ITA NO.129/DEL/2009) AS STT. YEAR 2002-03 2 TO SOME PROBLEM ON THE ACCOUNT OF TRAFFIC HE COULD REACH AT THE TRIBUNAL AT 11.25 AM, AT THAT TIME THE APPEAL OF THE ASSESSE E WAS ALREADY DISMISSED FOR WANT OF PROSECUTION. AN AFFIDAVIT OF SHRI VIRENDRA PRATAP HAS BEEN ANNEXED. 2. ON DUE CONSIDERATION OF THE MISCELLANEOUS APPLI CATION COUPLED WITH THE AFFIDAVIT OF THE COUNSEL WE SATISFIED THA T ASSESSEE HAS BEEN PROHIBITED BY SUFFICIENT REASON FOR NOT APPEARING B EFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE WE RECALL THE ORDER OF THE TRIBUNAL DATED 12.1.2009 AND RESTORE THE APPEAL I.E. ITA NO. 129/D /09 TO ITS ORIGINAL NUMBER. THE APPEAL WILL BE LISTED FOR HEARING ON 4 TH JANUARY, 2011. THIS DATE HAS BEEN COMMUNICATED TO BOTH THE LD. REPRESEN TATIVE AND NO FRESH NOTICE WILL BE SERVED UPON THE PARTIES. 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 MA NO. 329/DEL/2010 (IN ITA NO.129/DEL/2009) AS STT. YEAR 2002-03 3 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT