Rameswar Dass Surender Kumar, Karnal V. ITO, Karnal

MA 509/DEL/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4473 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 30-12-2009
• Assessment Year: 2004-2005
• Appeal Filed On: 18-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI NAOREM
• Assessee Lawyers: S C GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH F DELHI ] BEFORE SHRI C. L. SETHI, JM & SHRI K. D. RA NJAN, AM MISC. APP. NO. 509 (DEL) OF 2009. [ IN I. T. APPEAL NO. 1894 (DEL) OF 2008 ] ASSESSMENT YEAR : 2004-05. M/S. RAMESHWAR DASS SURENDER KUMAR, THE INCOME-TAX OFFICER, 128, NEW ANAJ MANDI, TARAORI, VS. W A R D : 3, DISTT. K A R N A L, PIN : 132 116. K A R N A L. P A N / G I R NO. AAB FR 1539 G. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI S. C. GARG, C. A.; DEPARTMENT BY : MS. BANITA DEVI NAOREM, SR. D . R.; O R D E R. PER K. D. RANJAN, AM : THE ASSESSEE VIDE MISC. APPLICATION ALONG WITH AFFI DAVIT HAS REQUESTED TO RECALL EX-PARE ORDER PASSED BY THE TRIBUNAL DATED 17TH JUN E, 2009 DISMISSING THE APPEAL IN LIMINE. 2. THE ASSESSEE IN ITS MISC. APPLICATION HAS SUBMIT TED THAT THE TRIBUNAL IN ITS ORDER HAS NOTED THAT THE NOTICE ISSUED ON 26/02/2009 FIXING T HE CASE FOR HEARING WAS RECEIVED BACK UN- 2 MISC. APP. NO. 509 (DEL) OF 2009. SERVED WITH POSTAL REMARKS 'NSP'. IT IS SUBMITTED THAT THE ASSESSEE DID NOT RECEIE ANY NOTICE NOR WAS INFORMED THAT THERE WAS ANY NOTICE. IT IS FURTHER NOTED IN THE ORDER THAT NOTICE WAS ISSUED ON 8/04/2009 FIXING THE CASE FOR HEARING ON 17/06/2009. THE NOTICE WAS NOT RECEIVED BY THE TRIBUNAL UN-SERVED. THEREBY, THE HON'BLE TR IBUNAL DREW THE PRESUMPTION THAT NOTICE WAS DULY SERVED. THE ASSESSEE HAS FURTHER REQUESTED THAT THE SECOND NOTICE WAS RECEIVED NEITHER BY THE ASSESSEE NOR ANY OF ITS REPRESENTATI VES AND THERE IS NO CHANGE TILL DATE IN THE ADDRESS OF THE ASSESSEE AND THE ASSESSEE HAS BEEN C ONTINUOUSLY CARRYING ON BUSINESS AT THE SAME ADDRESS. IT HAS BEEN SUBMITTED THAT THE ASSES SEE IS VERY MUCH INTERESTED IN GETTING THE APPEAL PROSECUTED AND, THEREFORE, HAS REQUESTED TO RECALL THE EX-PARTE ORDER DATED 17TH JUNE, 2009. THE LD. SR. DR SUPPORTED THE ORDER OF THE TR IBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER D ATED 17TH JUNE, 2009. THE APPEAL IS FIXED FOR HEARING ON 15TH APRIL, 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PAR TIES WERE INFORMED IN THE OPEN COURT. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 19TH FEBRUARY, 2010. SD/- SD/- [ C. L. SETHI ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19TH FEBRUARY, 2010. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 3 MISC. APP. NO. 509 (DEL) OF 2009. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 4 MISC. APP. NO. 509 (DEL) OF 2009.