Rajni Constrction, New Delhi V. DCIT, New Delhi

MA 517/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6375 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 1997-1998
• Appeal Filed On: 09-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH : FRIDAY F NEW DELHI) BEFORE SHRI A.D.JAIN, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER M.A. NO. 517/DEL./2010 (IN ITA NO.4143/DEL./2003) (ASSESSMENT YEAR : 1999-2000) M/S RAJNI CONSTRUCTION, VS. DCIT, CEN.CIRCLE 4, S-5, GREATER KAILASH-I, NEW DELHI. NEW DELHI. (PAN/GIR NO.AAAFR7789K) (APPLICANT) (RESPONDENT) ASSESSEE BY : SMT. ROLI CHAUBEY, CA. REVENUE BY : SMT. MONA MOHANTY, SR.DR ORDER PER A.D.JAIN, JM THE APPEAL OF THE ASSESSEE WAS DISMISSED EX-PARTE VIDE OUR ORDER DATED 20.10.2009, FOR THE REASON THAT IN SPITE OF NOTICE, NONE HAD APPEARED ON BEHALF OF THE ASSESSEE. 2. IN THE PRESENT APPLICATION, THE ASSESSEE HAS CONTENDED THAT THE ASSESSEE DID NOT COME PRESENT BEFORE THE TRIBUNAL AT THE TIME OF HEARING OF THE APPEAL DUE TO NON-RECEIPT OF THE NOT ICE OF HEARING. AN AFFIDAVIT OF THE ASSESSEE TO THE SAME EFFECT ACCOMPANIES THE APPLICATION. 3. A PERUSAL OF THE RECORD ALSO DOES NOT SHOW THAT THE NOTICE OF HEARING OF THE APPEAL ON 20.10.09, WHICH NOTICE WAS ISSUED ON 07.09.09, WAS EVER SERVED ON THE ASSESSEE. 4. THEREFORE, THE ASSESSEE WAS OBVIOUSLY, PREVENTED BY SUF FICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL, SINCE IT NE VER RECEIVED THE NOTICE OF HEARING OF THE APPEAL ON 20.10.09. AS SUCH , THE GRIEVANCE OF THE ASSESSEE IS FOUND TO BE JUSTIFIED AND IS ACCEPTED. OU R ORDER DATED 20.10.09 IS, THUS, CALLED. THE APPEAL OF THE ASSESSEE IS RESTORED TO ITS ORIGINAL NUMBER IN SITU. IT SHALL NOW COME UP FOR HE ARING ON MERITS ON 23.06.2011, A DATE INTIMATED TO THE PARTIES IN THE O PEN COURT. ACCORDINGLY, NO FRESH NOTICE OF HEARING SHALL ISSUE. IN THE RESULT, THE APPLICATION FILED BY THE ASSESSEE IS A LLOWED. SD/- SD/- (K.D. RANJAN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER. DATED, MAY 06,2011. *SKB* COPY FORWARDED TO:- 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-III, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. BY ORDER (ITAT, NEW DELHI).