Roop Saree KEndra, New Delhi V. ITO, New Delhi

MA 477/DEL/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4281 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2003-2004
• Appeal Filed On: 02-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA
• Assessee Lawyers: R K SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH F DELHI ] BEFORE SHRI K. D. RANJAN, AM & SHRI GEORGE M ATHAN JM MISC. APP. NO. 477 (DEL) OF 2009. [ IN I. T. APPEAL NO. 937 (DEL) OF 2008 ]. ASSESSMENT YEAR : 200304. M/S. ROOP SAREE KENDRA, THE INCOME-TAX OFFI CER, 450, 1ST FLOOR, KATRA CHOBAN, VS. W A R D : 26 (1), CHANDNI CHOWK, D E L H I. N E W D E L H I. P A N / G I R NO. AAA FR 7845 Q. ( APPLICANT ) ( RES PONDENT ) ASSESSEE BY : SHRI R. K. SHARMA, ADV.; DEPARTMENT BY : MS. ANUSHA KHURANA, SR. D. R; O R D E R. PER K. D. RANJAN, AM : THIS MISC. APPLICATION BY THE ASSESSEE HAS BEEN FI LED AGAINST THE ORDER DATED 23RD MARCH, 2009 PASSED BY THE ITAT FOR ASSESSMENT YEAR 2003-04. 2. THE ASSESSEE IN HIS MISC. APPLICATION FILED ALON G WITH AFFIDAVIT HAS STATED THAT THE CASE WAS FIXED FOR HEARING ON 23RD MARCH, 2009, BUT THE NOTICE FIXING THE ABOVE DATE WAS NEVER RECEIVED BY THE APPELLANT. IN VIEW OF THESE FACTS IT HAS BEEN PLEADED THAT NON-APPEARANCE ON 2 MISC. APP. NO. 477 (DEL) OF 2009. BEHALF OF THE ASSESSEE IS NOT WILLFUL AND THE ASSES SEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. THE LD. SR. DR, ON THE OTHER HAND, SUP PORTED THE ORDER OF THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. THE ASSESSEE HAD EXPLAINED THE REASONS FOR NON-ATTENDAN CE ON 23RD MARCH, 2009. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE , AS MENTIONED IN THE AFFIDAVIT FILED BY THE COUNSEL. WE, THEREFORE, RECALL THE ORDER FOR FRESH ADJUDICATION. THE APPEAL IS FIXED FOR HEARING ON 30TH MARCH, 2010 FOR WHICH NO NOTICE WILL BE ISSUED. BOTH THE PART IES WERE INFORMED IN OPEN COURT. THE REGISTRY IS DIRECTED A CCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE, IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON : 08TH JANUARY, 2010 . SD/- SD/- [ GEORGE MATHAN ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 08TH JANUARY, 2010. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 3 MISC. APP. NO. 477 (DEL) OF 2009.