Shri Mool Chand, V. ITO, Meerut

MA 487/DEL/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7742 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 1999-2000
• Appeal Filed On: 20-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S NEGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY-F DELHI) BEFORE SHRI A.D. JAIN AND SHRI B.C. MEENA MISC. APPLI. NO. 487(DEL)2010 [IN ITA NO. 725(DEL)2009] ASSESSMENT YEAR: 1999-2000 MA NO. 487-SHRI MOOL CHAND, INCOME TAX OFFICER, WA RD 1(4), C/O MOOL CHAND & SONS(HUF) V. NEW DELHI. P.L.SHARMA ROAD, BEGUM BRIDGE, MEERUT (UP). (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI V. RAJA KUMAR, ADVOCATE RESPONDENT BY: SHRI R,S, N EGI, SR. DR ORDER PER A.D. JAIN, J.M. THE APPEAL OF THE ASSESSEE WAS DIS MISSED FOR NON-PROSECUTION VIDE OUR ORDER DATED 10.6.09, NONE HAVING PUT IN AP PEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE ASSESSEE S APPEAL, DESPITE THE FACT THAT THE NOTICE ISSUED BY REGISTERED POST HAD NOT RETURNED UNSERVED. 2. IN THE PRESENT APPLICATION, ACCOMPANIED BY AN A FFIDAVIT OF THE ASSESSEE, IT HAS BEEN CONTENDED THAT NO NOTICE FOR THE HEARING OF THE APPEAL BEFORE THE TRIBUNAL ON 10.6.09 WAS EVER SERV ED ON THE ASSESSEE. MA 487(DEL)2010 2 3. IT IS SEEN THAT THE NON-APPEARANCE OF THE ASSES SEE CAME ABOUT THE NON-SERVICE OF THE NOTICE, WHICH WAS NOT RETURN ED UNSERVED TO THE REGISTRY OF THE TRIBUNAL. THEREFORE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING AT THE TIME OF HEAR ING OF THE APPEAL. EVEN OTHERWISE, IT BEING THE ASSESSEES CASE, IT CA NNOT BE SAID THAT THE ASSESSEE WOULD GAIN ANYTHING BY NOT APPEARING AT TH E TIME OF HEARING OF HIS APPEAL. 4. IN VIEW OF THESE FACTS, FINDING THAT THE ASSESSE E WAS VISITED WITH SUFFICIENT CAUSE PREVENTING IT FROM APPEARANCE BEF ORE THE TRIBUNAL AT THE TIME OF HEARING OF THE APPEAL, OUR ORDER DATED 10. 6.2009 IS HEREBY RECALLED. IT SHALL NOW COME UP FOR HEARING ON MERITS ON 04.0 4.2012, A DATE ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. ACCORDINGLY, NO FRESH NOTICE OF HEARING SHALL ISSUE . 5. IN THE RESULT, THE APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.02.2012. SD/- SD/- (B.C. MEENA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03.02.2012 *RM MA 487(DEL)2010 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR