Krishi Utpadan Mandi Samiti, Haldwani V. DCIT, Haldwani

MA 339/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6388 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 05-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MISC. APPLICATION NO.339/DEL/2010 (IN I.T.A.NO.2966/DEL/2009) ASSESSMENT YEAR : 2003-04 M/S. KRISHI UTPADAN MANDI SAMITI, DY. COMMISSIONE R OF INCOME-TAX, HALDWANI. VS. HALDWANI. PAN: N.A. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.SAMPATH, ADVOCATE. RESPONDENT BY : SMT. BAN ITA DEVI, DR. O R D E R PER A.K. GARODIA, ACCOUNTANT MEMBER THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF EX PARTE TRIBUNALS ORDER DATED 11.09.2009. IN THE MISC. APPLICATION, IT HAS BEEN SUBMITTED BY THE ASSESSEE THAT NOTICE OF H EARING WAS RECEIVED BY THE ASSESSEE AND THE SAME WAS SENT BY THE ASSESSEE TO THEIR COUNSEL SHRI P. KACKER, CHARTERED ACCOUNTANT BUT IN THE ABSENCE OF OTHER FORMALITIES BEING COMPLETED, HE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 2. IN THE COURSE OF HEARING BEFORE US, THE LEARNED AR FOR THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT OF SHRI KIRPAL SINGH NEGI, S ECRETARY OF THE ASSESSEE 2 M/S. KRISHI UTPADAN MANDI SAMITI. IN THE AFFIDAVIT , IT HAS BEEN STATED THAT NECESSARY FORMALITIES WITH REGARD TO THE APPOINTMEN T OF THE COUNSEL SHRI P. KACKER, CHARTERED ACCOUNTANT FOR CARRYING OUT THE A SSIGNMENT COULD NOT BE COMPLETED BY SEPTEMBER, 2009 AND FOR THIS REASON, H E COULD NOT APPEAR BEFORE THE TRIBUNAL. IT IS SUBMITTED BY THE LEARNE D AR FOR THE ASSESSEE THAT UNDER THESE CIRCUMSTANCES, IT SHOULD BE ACCEPTED TH AT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE DAT E FIXED FOR HEARING AND THEREFORE, AS PER RULE 24 OF INCOME-TAX APPELLATE T RIBUNAL RULES, 1963, THIS EX PARTE ORDER OF THE TRIBUNAL SHOULD BE RECALLED. IN REPLY, IT WAS SUBMITTED BY THE LEARNED DR THAT THERE WAS NO REASONABLE CAUS E FOR NON-APPEARANCE OF THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF TH E ASSESSEE ON THE DATE OF HEARING FIXED ON 27.08.2009 AND HENCE, AS PER RULE 24 OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, 1963, WE RECALL EX PARTE ORDER DATED 11.09.2009 PASSED BY THE TRIBUNAL AND THIS APPEAL HAS TO BE DE CIDED AFRESH AFTER HEARING BOTH THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING IN DUE COURSE AND NOTICE SHOULD BE ISSUED TO BOTH THE SIDE S. 4. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE STANDS ALLOWED. 5. PRONOUNCED IN THE OPEN COURT ON 21 ST APRIL, 2011. 3 SD/- SD/- (RAJPAL YADAV) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 21 ST APRIL, 2011. COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.