Suresh Mutha, V. Income Tax Officer,

MA 354/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6337 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 21-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY NEW DELHI) BEFORE SHRI RAJPAL YADAV AND SHRI K.G. BANSAL MISCELLANEOUS APP. NO. 354/DEL/2010 ( IN I.T..A. NO. 901/DEL/2009) ASSESSMENT YEAR : 2001-02 SHRI SURESH MUTHA, VS. INCOME-TAX OFFICER, A1/24, AZAD APPARTMENTS, WARD 24(2), HAUZ KHAS, NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SATISH AGGARWAL, CA RESPONDENT BY: SMT. BANITA DEVI, DR ORDER PER RAJPAL YADAV: JUDICIAL MEMBER THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE POINTING OUT AN APPARENT ERROR IN THE ORDER OF THE ITAT DATED 27.05.2009. IT IS PLEADED IN THE APPLICATION THAT A PPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION ON 3 RD SEPTEMBER, 2007. THIS ORDER WAS RECALLED BY THE ITAT IN A MISCELLANEOUS APPLICATION BEARING NO.444/DEL/08 VIDE ITS ORDER DATED 30.1.2009. IN THE COURSE OF HE ARING OF THIS MISCELLANEOUS APPLICATION, IT WAS SUBMITTED BY THE ASSESSEE THAT NOTICE OF HEARING HAS BEEN SENT TO THE ASSESSEE ON THE FOLLOWING ADDRESS IN CO L. NO.10 OF FORM NO.36: MR. SURESH MUTHA, B5/64 AZAD APARTMENTS, HAUZ KHAS, NEW DELHI 2. THIS ADDRESS HAS BEEN CHANGED TO SURESH MUTHA, A-1/24, AZAD APARTMENT, SRI AUROBINDO MARG, HAUZ KHAS, NEW DELHI -1100 16. THE DATE 2 OF HEARING WAS FIXED FOR 16.3.2009 BUT THE BENCH DI D NOT FUNCTION. HEARING WAS ADJOURNED AND A NOTICE FOR THE NEW DATE OF HEA RING WAS ALLEGED TO HAVE BEEN ISSUED TO THE ASSESSEE. ON VERIFICATION OF THE RECORD, IT REVEALS THAT THIS NOTICE HAS AGAIN BEEN SENT TO THE OLD ADDRESS. ASSE SSEE DID NOT RECEIVE THE NOTICE AND, THEREFORE, FAILED APPEAR BEFORE THE ITA T. 3. WE HAVE DULY CONSIDERED THE RIVAL CONTENTIONS AN D GONE THROUGH THE RECORD CAREFULLY. WE ARE SATISFIED THAT THE ASSESSE E WAS PREVENTED BY SUFFICIENT REASONS FOR NOT APPEARING BEFORE THE ITA T ON THE DATE OF HEARING. THE REGISTRY OUGHT TO HAVE SENT THE NOTICE ON THE N EW ADDRESS COMMUNICATED BY THE ASSESSEE. WE RECALL OUR ORDER DATED 22.5.200 9 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF HEARING ON 5.7.2011. THIS DATE HAS BEEN COMMUNICATED TO BOTH T HE PARTIES IN THE OPEN COURT, THEREFORE, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 01.04.201 1 ( K.G. BANSAL ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 01/04/2010 MOHAN LAL 3 COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR:ITAT ASSISTANT REGISTRAR