Sh. Ashok Arora, New Delhi V. ITO, New Delhi

MA 526/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6903 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 21-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK

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 BENCH DELHI BENCH DELHI BENCH DELHI BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND SHRI I.P.BANSAL SHRI I.P.BANSAL SHRI I.P.BANSAL SHRI I.P.BANSAL, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.526/DEL/2010 MISCELLANEOUS APPLICATION NO.526/DEL/2010 MISCELLANEOUS APPLICATION NO.526/DEL/2010 MISCELLANEOUS APPLICATION NO.526/DEL/2010 (IN ITA NO.377/DEL/2010) (IN ITA NO.377/DEL/2010) (IN ITA NO.377/DEL/2010) (IN ITA NO.377/DEL/2010) ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2001 2001 2001 2001- -- -02 0202 02 SHRI AS SHRI AS SHRI AS SHRI ASHOK ARORA, HOK ARORA, HOK ARORA, HOK ARORA, 76, SUKHDHAM APARTMENTS, 76, SUKHDHAM APARTMENTS, 76, SUKHDHAM APARTMENTS, 76, SUKHDHAM APARTMENTS, PLOT NO.1, SECTOR PLOT NO.1, SECTOR PLOT NO.1, SECTOR PLOT NO.1, SECTOR- -- -9, 9,9, 9, ROHINI, ROHINI, ROHINI, ROHINI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 085. 110 085. 110 085. 110 085. PAN : ADQPA7752E. PAN : ADQPA7752E. PAN : ADQPA7752E. PAN : ADQPA7752E. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -37(3), 37(3), 37(3), 37(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : MS.PRATIMA KAUSHIK, SR.DR ORDER ORDER ORDER ORDER PER G.E.VEERABHADRAPPA, VP PER G.E.VEERABHADRAPPA, VP PER G.E.VEERABHADRAPPA, VP PER G.E.VEERABHADRAPPA, VP : : : : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 1 ST SEPTEMBER, 2010, VIDE WHICH, THE APPEAL OF THE ASSESSEE WAS DISMISSE D DUE TO NON- APPEARANCE ON HIS PART. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. IT HAS BEEN SUBMITTED BY THE ASSESSEE IN THE APPLICATION THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 30 TH JUNE, 2010 WHEN THE SAME GOT ADJOURNED TO 1 ST SEPTEMBER, 2010. THE COUNSEL FOR THE ASSESSEE WHO APPEARED ON 30.6.2010 FORGOT TO ENTER THE SAID DATE IN HIS DAIL Y CASE DIARY AND THUS, THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASON ABLE CAUSE FOR APPEARING BEFORE THE TRIBUNAL, WHICH RESULTED IN DI SMISSAL OF THE ASSESSEES APPEAL. AN AFFIDAVIT IN SUPPORT OF THES E AVERMENTS HAS ALSO BEEN FILED ON RECORD BY THE ASSESSEE. MA-526/DEL/2010 2 3. WE HAVE HEARD THE LEARNED DR AND PERUSED THE MAT ERIAL ON RECORD. WE ARE SATISFIED THAT THERE WAS A SUFFICIE NT CAUSE FOR NON- APPEARANCE ON THE PART OF THE ASSESSEE ON THE FIXED DATE OF HEARING. IN VIEW OF THIS, WE RECALL OUR ORDER DATED 1 ST SEPTEMBER, 2010 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING AFRESH ON 1 6 TH JANUARY, 2012 AFTER ISSUING NOTICES OF HEARING TO BOTH THE SIDES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 16 TH SEPTEMBER, 2011. SD/- SD/- (I.P.BANSAL (I.P.BANSAL (I.P.BANSAL (I.P.BANSAL) )) ) (G.E.VEER (G.E.VEER (G.E.VEER (G.E.VEERABHADRAPPA ABHADRAPPA ABHADRAPPA ABHADRAPPA) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 16.09.2011 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR