Kuldeep Singh, New Delhi V. ITO, New Delhi

MA 33/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7741 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 03-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Assessee Lawyers: S S KALRA
• Keywords: Reasonable cause
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY : NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER MISC. APPLICATION NO.33/DEL/2011 (IN I.T.A.NO.56/DEL/2009) ASSESSMENT YEAR : 2006-07 SHRI KULDEEP SINGH, INCOME-TAX OFFICER, K-10, CONNAUGHT CIRCUS, VS. WARD 5(3), NEW DELHI. NEW DELHI. PAN: AANPS1391R (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.S. KALRA ,CA. RESPONDENT BY : SHRI R. S. NEGI, SR. DR. O R D E R PER K.D. RANJAN, ACCOUNTANT MEMBER THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E, IS DIRECTED AGAINST EX PARTE ORDER PASSED BY ITAT IN ITA NO.56/ DEL/2010 FOR ASSESSMENT YEAR 2006-07, DATED 8 TH MARCH, 2010. IN THE MISC. APPLICATION IT HAS BEEN STATED THAT THE APPEAL WAS FILED THROUG H AUTHORIZED REPRESENTATIVE M/S. R.K.J.K. KHANNA & CO. CHARTERED ACCOUNTANTS. THE ASSESSEE REPLACED THE CHARTERED ACCOUNTANT AND M/S. SUNIL TREHAN & ASSOCIATES WERE APPOINTED TO REPRESENT THE CASE. S INCE THERE WAS INORDINATE DELAY IN TRANSFER OF DOCUMENTS FROM THE FIRST AUTHO RIZED REPRESENTATIVE TO 2 THE SECOND, THE AUTHORIZED REPRESENTATIVE COULD NOT APPEAR ON THE DATE FIXED FOR HEARING ON 8.03.2010. THE ASSESSEE HAD FILED A FFIDAVIT STATING THEREIN THAT HE HAD CHANGED HIS AUTHORIZED REPRESENTATIVE. IT HAS ALSO BEEN SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN GETTING THE APPEAL ADJUDICATED. SINCE NON-ATTENDANCE ON 8.03.2010 OCC URRED BECAUSE OF THE DELAY IN TRANSFER OF DOCUMENTS FROM FIRST AUTHORIZE D REPRESENTATIVE TO SECOND, THE EX PARTE ORDER PASSED BY THE TRIBUNAL S HOULD BE RECALLED AND OPPORTUNITY TO REPRESENT THE CASE SHOULD BE GIVEN T O THE ASSESSEE. 2. WE HAVE HEARD THE LEARNED SR. DR AND THE AUTHORI ZED REPRESENTATIVE OF THE ASSESSEE. FROM THE FACTS STATED ABOVE, WE A RE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR THE NON-APPEARANCE OF THE ASSE SSEE ON THE DATE OF HEARING FIXED BY THE TRIBUNAL I.E. 8 TH MARCH, 2010 AND HENCE, AS PER RULE 24 OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, 1963, W E RECALL THIS EX PARTE ORDER DATED 08.03.2010 PASSED BY TRIBUNAL AND FIX T HE ABOVE CAPTIONED APPEAL FOR HEARING ON 30 TH APRIL, 2012 FOR WHICH NO NOTICE WILL BE ISSUED. BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. THE REGISTRY OF ITAT IS DIRECTED ACCORDINGLY. 3. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 ND MARCH, 2012. SD/- SD/- 3 (A.D. JAIN) (K.D. RANJAN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 ND MARCH, 2012. COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.