Harjeet Singh Saluja, New Delhi V. DCIT, New Delhi

MA 494/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6376 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 03-11-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA
• Keywords: Reasonable cause

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 BEFORE SHRI BEFORE SHRI BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND G.E.VEERABHADRAPPA, VICE PRESIDENT AND G.E.VEERABHADRAPPA, VICE PRESIDENT AND G.E.VEERABHADRAPPA, VICE PRESIDENT AND SHRI C.L.SETHI, JUDICIAL MEMBER SHRI C.L.SETHI, JUDICIAL MEMBER SHRI C.L.SETHI, JUDICIAL MEMBER SHRI C.L.SETHI, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.494/DEL/2010 MISCELLANEOUS APPLICATION NO.494/DEL/2010 MISCELLANEOUS APPLICATION NO.494/DEL/2010 MISCELLANEOUS APPLICATION NO.494/DEL/2010 (IN ITA NO.4413/DEL/2009) (IN ITA NO.4413/DEL/2009) (IN ITA NO.4413/DEL/2009) (IN ITA NO.4413/DEL/2009) ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2001 2001 2001 2001- -- -02 0202 02 SHRI HAR SHRI HAR SHRI HAR SHRI HARJEET SINGH SALUJA, JEET SINGH SALUJA, JEET SINGH SALUJA, JEET SINGH SALUJA, D DD D- -- -35, RAJOURI GARDEN, 35, RAJOURI GARDEN, 35, RAJOURI GARDEN, 35, RAJOURI GARDEN, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN NO.AATPS7298B. PAN NO.AATPS7298B. PAN NO.AATPS7298B. PAN NO.AATPS7298B. VS. VS. VS. VS. DY.COMMISSIONER OF INCOME TAX, DY.COMMISSIONER OF INCOME TAX, DY.COMMISSIONER OF INCOME TAX, DY.COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -26(1), 26(1), 26(1), 26(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL SHARMA, ADVOCATE. RESPONDENT BY : SMT.ANUSHA KHURANA, 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 : BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSE SSEE HAS MADE A PRAYER TO RECALL THE ORDER DATED 4.5.2010 PASSED IN ITA NO.4413/DEL/2009 BY THE TRIBUNAL DISPOSING THE ASSE SSEES APPEAL EX- PARTE. 2. IN SUPPORT OF THE PRAYER, THE ASSESSEE HAS GIVEN THE FOLLOWING REASONS:- 2. IT IS SUBMITTED THAT THE ABOVE APPEAL WAS FIXED FOR HEARING ON 4 TH MAY 2010 NOTICE OF WHICH WAS DULY SERVED UPON THE ASSESSEE. IT IS FURTHER SUBMITTED THAT TH E APPEAL IN CASE OF SMT.AJEETA SALUJA IN ITA NO.4412/DEL/200 9 HAD ALSO BEEN FILED ON 19.11.2009, WHICH WAS ALSO FIXED FOR HEARING ON 19.1.2010 HOWEVER, BEFORE A-BENCH OF THE HONBLE TRIBUNAL. ON 19.1.2010 BOTH THE APPEALS WE RE ADJOURNED DUE TO NON-FUNCTIONING OF BENCH. THEREAF TER, NOTICES FIXING THE HEARING IN THE CASE OF SMT.AJEET A SALUJA ON 20.5.2010 BEFORE A-BENCH AND IN THE CASE OF ASSE SSEE ON 04.05.2010 BEFORE C-BENCH WERE DULY SERVED. HOW EVER, INADVERTENTLY, THE ASSESSEE INTIMATED HIS COUNSEL T HE DATE MA-494/DEL/2010 2 OF HEARING IN BOTH THE CASES AS 20.05.2010, WHICH R ESULTED INTO NON-APPEARANCE ON THE DATE FIXED FOR HEARING. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE AFFIDAVIT FILED BY THE ASSESSEE. CONSIDERING THE REASONS SHOWN BY THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL WHEN THIS MATTER WAS CALLED ON BOARD FOR HEARING. WE, THEREFORE, RE CALL OUR ORDER DATED 4.5.2010 AND RESTORE THIS APPEAL TO ITS FILE FOR DI SPOSAL ON MERITS. THIS APPEAL SHALL BE FIXED FOR HEARING ON 13 TH SEPTEMBER, 2011 AS ALREADY ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF THIS MISCELLANEOUS APPLICATION. THE LEARNED COUNSEL FOR THE ASSESSEE WAS DIRECTED TO TAKE THE NOTE OF DATE FIXED ON 13.9.201 1 AND TAKE STEP ACCORDINGLY. 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 6 TH MAY, 2011. SD/- SD/- (G.E.VEERABHADRAPPA (G.E.VEERABHADRAPPA (G.E.VEERABHADRAPPA (G.E.VEERABHADRAPPA) )) ) (C.L.SETHI (C.L.SETHI (C.L.SETHI (C.L.SETHI) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 06.05.2011. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR