The Magic Years Educational Society, New Delhi V. DIT(E), New Delhi

MA 496/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6394 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 13-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA
• Assessee Lawyers: SEKHON
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MISC. APPLICATION NO.496/DEL/2010 (IN I.T.A.NO.4141/DEL/2009) ASSESSMENT YEAR : NOT APPLICABLE THE MAGIC YEARS EDUCATIONAL SOCIETY, DIRECTOR OF IN COME-TAX E-3 STREET, VASANT VIHAR, VS. (EXEMPTIONS), DELHI. NEW DELHI. PAN: AAAAM0164E (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI M.S. SEKHON , ADVOCATE. RESPONDENT BY : SHRI A.K . MONGA, DR. O R D E R PER A.K. GARODIA, ACCOUNTANT MEMBER THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF EX PARTE TRIBUNALS ORDER DATED 26.05.2010. IT HAS BEEN SUBMITTED IN THE MISC. APPLICATION BY THE ASSESSEE THAT NOTICE OF HE ARING REGARDING HEARING FIXED ON 26.05.2010 WAS SERVED ON THE ASSESSEE ON 2 8.05.2010 AND FOR THIS REASON, THE ASSESSEE COULD NOT APPEAR ON THE DATE O F HEARING. 2. IN THE COURSE OF HEARING, THE LEARNED AR FOR THE ASSESSEE HAS SUBMITTED TRACKING RECORD REGARDING SERVICE OF NOTI CE FOR HEARING ON THE 2 ASSESSEE, AS PER WHICH, A CONSIGNMENT NO.Z09459174 WAS SERVED ON THE ASSESSEE ON 28.05.2010. 3. CONSIDERING THESE FACTS AS MENTIONED ABOVE, WE A RE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR THE NON-APPEARANCE OF TH E ASSESSEE ON THE DATE OF HEARING FIXED BY THE TRIBUNAL I.E. 26.05.2010 AND H ENCE, AS PER RULE 24 OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, 1963, WE R ECALL THIS EX PARTE ORDER DATED 26.05.2010 PASSED BY TRIBUNAL AND FIX THE APP EAL FOR HEARING ON 15 TH JUNE, 2011. SINCE THE DATE OF HEARING WAS ANNOUNCE D IN THE OPEN COURT, NO SEPARATE NOTICE FOR HEARING IS REQUIRED TO BE ISSUE D. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15 TH APRIL, 2011. SD/- SD/- (RAJPAL YADAV) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 15 TH APRIL, 2011. COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.