Smt. Priya, New Delhi V. ACIT Cir, 2, Meerut

MA 438/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0403 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2001-2002
• Appeal Filed On: 03-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA
• Assessee Lawyers: V K GOEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `B: NEW DELHI BEFORE SHRI C.L.SETHI, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER M.A.NO.438/DEL/2010 (IN I.T.A. NO.2122/DEL/2008) ASSESSMENT YEAR : 2001-02 SMT. PRIYA, ASSTT. COMMISSIONER OF INCOME -TAX, W/O SH. SANJAY JAIN, VS. CIRCLE-2, ME ERUT. PROP. M/S. JINDAL BULK CENTRE, G-1415, CHITRANJAN PARK, NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI V.K. GOEL, ADVOCATE. RESPONDENT BY : MRS. ANUSHA KHURANA, SR.DR. O R D E R PER C.L. SETHI, JUDICIAL MEMBER THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON WITH A REQUEST TO RECALL THE TRIBUNALS ORDER DATED 10.08.2010 WHE REBY THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECUTION FOR TH E ASSESSMENT YEAR 2001- 02. 2. IN THE MISC. APPLICATION, THE ASSESSEE HAS STATE D THAT THE ASSESSEE DID NOT RECEIVE ANY NOTICE DATED 24.05.2010 SENT ON 12. 06.2010 FIXING THE CASE FOR HEARING ON 10.08.2010 BUT THE ASSESSEES COUNSE L ON HIS OWN NOTED THE DATE FROM INTERNET AND FILED AN APPLICATION ON 9.08 .2010 REQUESTING TO 2 ADJOURN THE MATTER TO 17.08.2010 AS HE WAS NOT AT T HE STATION. THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED AN AFFIDAVIT STA TING THE FACTS THEREIN. 3. AFTER HEARING BOTH THE PARTIES AND IN THE LIGHT OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE REASON SHOWN BY T HE LEARNED ADVOCATE FOR THE ASSESSEE FOR NON-APPEARANCE ON 10.08.2010, WE A RE OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIE NT AND REASONABLE CAUSE FROM APPEARING FOR THE HEARING ON 10.08.2010 BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL OUR ORDER DATED 10.08.2010 AND RE STORE THIS APPEAL TO ITS FILE FOR FRESH DISPOSAL ON MERITS. THE REGISTRY IS HERE BY DIRECTED TO ISSUE FRESH NOTICE OF HEARING TO BOTH THE PARTIES IN DUE COURSE OF TIME. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 18.02.2011. SD/- SD/- (K.G. BANSAL) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH FEBRUARY, 2011. COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.