Executive Engineer- Construction Division-II, Karnal V. IT(TDS), Haldwani

MA 523/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0404 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 22-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SRUJANI MOHANTY
• Assessee Lawyers: SUDHANSHU SRIVASTAVA
• Keywords: TDS

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. 523/DEL./2010 (IN ITA NO.2066/DEL./2010) (ASSESSMENT YEAR : 2008-09) THE EXECUTIVE ENGINEER, VS. ITO, TDS, HALDWANI, CONSTRUCTION DIVISION NO.2, P.W.D. NAINITAL. (PAN/GIR NO. : MRTCO1167F) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI SUDHANSHU SRIVASTAVA, ADV. REVENUE BY : SMT. SRUJANI MOHANTY, SR.DR ORDER PER A.D.JAIN, JM IN THIS APPLICATION, THE LD.AR OF THE ASSESSEE HAS CONTENDED THAT ON THE DATE OF HEARING OF THE APPEAL FIXED ON 14.09.2010, HE COULD NOT APPEAR BEFORE THE TRIBUNAL BECAUSE HE FELL ILL AND WAS UNABLE TO UNDERTAKE THE JOURNEY FROM NAINIAL TO NEW DELHI; THAT HE SUBMITTED A LETTER THROUGH FAX ON 13.09.201 0 ITSELF REQUESTING ADJOURNMENT ON GROUNDS OF HIS HEALTH AND THEREAFTER ALSO SENT A CO PY OF THE SAME THROUGH POST. AN AFFIDAVIT TO THIS EFFECT AND A MEDICAL CERTIFICATE IN SUPPORT OF HIS ILLNESS ARE ALSO PLACED ON RECORD. 2. THE CONTENTION OF THE ASSESSEE IS FOUND TO BE C ORRECT. ACCORDINGLY, WE RECALL THE EX-PARTE ORDER PASSED ON 01.02.2010. IT BEING THE A SSESSEES APPEAL, THE ASSESSEE OBVIOUSLY DOES NOT STAND TO GAIN BY NOT APPEARING B EFORE THE TRIBUNAL AT THE TIME OF THE HEARING OF THE APPEAL. THE ASSESSEES APPEAL IS FIXED FOR HEARING ON 19.04.2011, WHICH DATE HAS BEEN NOTED BY THE ASSESSEE. NO FRESH NOTI CE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE APPLICATION IS ALLOWED. MA 523/DEL./2010 (IN ITA NO.2066/DEL./10) (AY : 2008-09) 2 4. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HE ARING I.E. 18.02.2011. SD/- SD/- (K.D. RANJAN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER. DATED, FEB. 18, 2011. *SKB* COPY FORWARDED TO:- 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A)-II, DEHRADUN. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. BY ORDER AR/ITAT