Akhil Kumar Gupta, Meerut V. ACIT, Meerut

MA 54/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4659 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 21-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: DR AJAI KUMAR AREN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI SHAMIM YAHYA MISC. APPLI. NO. 54(DEL)2010 [IN IT(SS) NO. 61(DEL)2007] BLOCK PERIOD: 1990-91 TO 2000-01 SHRI AKHIL KUMAR GUPTA, L/H(SON OF) THE ASSTT.C OMMISSIONER OF IT, LATE SHRI LAKSHMI MOHAN GUPTA, V. C.C. MEERU T. MEERUT. (APPLICANT) (RESPONDENT) APPLICANT BY: DR. AJAI KUMAR AREN, ADVOCATE RESPONDENT BY: SMT. MON A MOHANTY, SR. DR ORDER PER A.D. JAIN, J.M . THE ASSESSEES APPEAL IN IT(SS) NO.61(DEL)07 FOR TH E BLOCK PERIOD 1990-91 TO 2000-01 WAS DISMISSED FOR NON-PRO SECUTION VIDE OUR ORDER DATED 4.11.2008, SINCE NONE HAD PUT IN APPEAR ANCE ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL AT THE TIME OF HEA RING OF THE APPEAL ON 4.11.2008, DESPITE NOTICE HAVING BEEN SENT BY REGIS TERED A/D POST. 2. BY VIRTUE OF THE PRESENT APPLICATION, THE ASSESS EE CONTENDS THAT ON 4.11.2008, I.E. THE DATE OF HEARING OF THE APPEAL I TSELF, THE ASSESSEE LOST HIS SON, SHRI ANIL KUMAR GUPTA. A DEATH CERTIFICA TE FROM THE MA 54(D EL)2010 2 CANTONMENT BOARD, MEERUT, IN THIS REGARD, HAS BEEN APPENDED. THE AFFIDAVIT OF SHRI AKIL KUMAR GUPTA, LEGAL HEIR OF T HE ASSESSEE IS ALSO ATTACHED, STATING THAT THE HEARING ON 4.11.2008 BEF ORE THE TRIBUNAL COULD NOT BE ATTENDED DUE TO THE DEATH OF SHRI ANIL KUMAR GUPTA, ELDER BROTHER OF THE DEPONENT. 3. IN VIEW OF THE ABOVE FACTS, WE FIND THAT THE ASS ESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING OF THE APPEAL, I.E., 4.11.2008. 4. THEREFORE, OUR ORDER DATED 4.11.2008 IS RECALLED . THE APPEAL IS RESTORED TO ITS ORIGINAL NUMBER IN SITU. IT SHALL NOW COME UP FOR HEARING ON MERITS ON 28.6.2010. NO FRESH NOTICE SHALL, HO WEVER, ISSUE, SINCE THIS DATE WAS INTIMATED TO THE PARTIES IN THE COURT ITSELF. 5. IN THE RESULT, THE APPLICATION FILED BY THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.04.2010. SD/- SD/- (SHAMIM YAHYA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9.04.2010 *RM MA 54(D EL)2010 3 COPY FORWARDED TO: 1. SHRI AKHIL KUMAR GUPTA, L/H(SON OF) LATE SHRI LAKSHMI MOHAN GUPTA, MEERUT. 2. ACIT, CC, MEERUT. 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR