Mr. Anil Malhotra, New Delhi V. ACIT, New Delhi

MA 354/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9337 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 17-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PIRTHI LAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER M.A NO.354/DEL/2011 (ITA NO.4059/D/2010) ASSESSMENT YEAR : 2001-02 MR. ANIL MALHOTRA, F-301, ASHISH COMPLEX, LSC-I, SHRESHTHA VIHAR, DELHI. VS. ACIT, CIRCLE 34 (1), NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SANDEEP SAPRA, ADVOCATE RESPONDENT BY : SHRI PIRTHI LAL, SR. DR O R D E R PER A.D. JAIN, JUDICIAL MEMBER: VIDE THE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE SEEKS THE RECALL OF THE EX PARTE ORDER DATED 29.04.2011, PASS ED BY THE TRIBUNAL IN ITA NO.4059/DEL/2010. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED I N LIMINE ON ACCOUNT OF FAILURE OF THE ASSESSEE TO PUT IN APPEARANCE AT THE TIME OF HEARING. THE APPEAL FILED BY THE ASSESSEE WAS FIXED FOR HEARING ON 01.1 1.2010 FOR WHICH ACKNOWLEDGEMENT-CUM-NOTICE OF HEARING WAS SERVED ON THE ASSESSEE. IT WAS, IN THESE CIRCUMSTANCES, PRESUMED THAT THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL AND THE APPEAL WAS, THEREFOR E, DISMISSED IN LIMINE. 3. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLICAT ION THAT DURING THE FIRST WEEK OF NOVEMBER, 2010, THE ASSESSEES COUNSEL WAS AWAY IN MUMBAI IN MA NO.354/DEL/2011 2 CONNECTION WITH HIS PROFESSIONAL WORK AND, THEREFOR E, HE HAD ADVISED HIS AUDIT ASSISTANT TO APPEAR BEFORE THE BENCH TO SEEK ADJOUR NMENT; THAT BY THE TIME THE AUDIT ASSISTANT HAD REACHED THE TRIBUNAL, THE BENCH HAD ALREADY RISEN FOR THE DAY; AND THAT THE REQUEST OF THE ASSESSEES REPRESE NTATIVE TO PLACE THE ADJOURNMENT APPLICATION BEFORE THE BENCH WAS NOT AC CEDED TO BY THE BENCH CLERK. 4. HAVING HEARD BOTH THE PARTIES AND HAVING PERUSED THE MATERIAL ON RECORD, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON 01.11.2010, WHEN H IS APPEAL WAS FIXED FOR HEARING. THEREFORE, WE RECALL OUR AFOREMENTIONED OR DER AND RESTORE ITA NO.4059/DEL/2010 TO ITS ORIGINAL NUMBER. THE APPEA L WILL NOW BE LISTED FOR HEARING ON 06.02.2013. NO FRESH NOTICE SHALL ISSUE AS THIS DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTI ES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 05.1 0.2012. SD/- SD/- [G.D. AGRAWAL] [A.D. JAIN] VICE PRESIDENT JUDICIAL MEMBER DATED, 05.10.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES