Smt. Dr. Sneh Prabha Goel, Meerut V. ITO, Meerut

MA 486/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0370 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 30-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K RAVI RAM CHANDRAN
• Assessee Lawyers: R K JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI C.L.SETHI, JM AND SHRI BEFORE SHRI C.L.SETHI, JM AND SHRI BEFORE SHRI C.L.SETHI, JM AND SHRI BEFORE SHRI C.L.SETHI, JM AND SHRI B.C.MEENA B.C.MEENA B.C.MEENA B.C.MEENA, AM , AM , AM , AM MISCELLANEOUS APPLICATION NO.486/DEL/2010 MISCELLANEOUS APPLICATION NO.486/DEL/2010 MISCELLANEOUS APPLICATION NO.486/DEL/2010 MISCELLANEOUS APPLICATION NO.486/DEL/2010 (IN ITA NO.266/DEL/2010) (IN ITA NO.266/DEL/2010) (IN ITA NO.266/DEL/2010) (IN ITA NO.266/DEL/2010) ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2006 2006 2006 2006- -- -07 0707 07 SMT. SMT. SMT. SMT. (DR.) (DR.) (DR.) (DR.) SNEH PRABHA SNEH PRABHA SNEH PRABHA SNEH PRABHA GOEL, GOEL, GOEL, GOEL, 483/6, SHASTRI 483/6, SHASTRI 483/6, SHASTRI 483/6, SHASTRI NAGAR, NAGAR, NAGAR, NAGAR, MEERUT. MEERUT. MEERUT. MEERUT. PAN NO. PAN NO. PAN NO. PAN NO.AARPG4575B. AARPG4575B. AARPG4575B. AARPG4575B. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2(3), 2(3), 2(3), 2(3), MEERUT. MEERUT. MEERUT. MEERUT. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.K.JAIN, CA. RESPONDENT BY : SHRI K.RAVI RAMCHANDRAN, SR.DR ORDER ORDER ORDER ORDER PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI, J , J, J , JM : M : M : M : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 16.3 .2010 IN RESPECT OF ITA NO.266/DEL/2010 FOR AY 2006-07. 2. THROUGH THIS PETITION, IT WAS CONTENDED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 16.3.2010. N OTICE FIXING THE DATE OF THE HEARING FOR 16.3.2010 WAS NOT RECEI VED BY THE ASSESSEE AND FOR THAT REASON, THE HEARING COULD NOT BE ATTENDED. THE APPLICANT ONLY CAME TO KNOW ABOUT THE MATTER BE ING FIXED FOR HEARING AFTER RECEIVING THE EX-PARTE ORDER, DISMISSI NG THE APPEAL IN-LIMINE. 3. WE HAVE CONSIDERED THE CONTENTIONS AND FOUND THA T NON- SERVICE OF NOTICE, DUE TO WHICH THE ASSESSEE COULD NOT APPEAR ON THE DATE FIXED FOR HEARING, CONSTITUTED A REASONABL E CAUSE FOR MA-486/DEL/2010 2 NON-APPEARANCE. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 16.3.2010 A ND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. WE FURTHER DIRE CT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE FOR FRESH HEARING AFTER DUE SERVICE OF NOTICE TO BOTH THE SIDES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 18 TH MARCH, 2011. SD/- SD/- (B.C.MEENA (B.C.MEENA (B.C.MEENA (B.C.MEENA) )) ) (C.L.SETHI (C.L.SETHI (C.L.SETHI (C.L.SETHI) )) ) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 18.03.2011. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR MA-486/DEL/2010 3