Pragati Portfolio Pvt Ltd., New Delhi V. ITO, New Delhi

MA 562/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6371 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 08-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH : FRIDAY NEW DELHI) BEFORE SHRI A.D. JAIN AND SHRI K.G. BANSAL M.A. NO.562/DEL./2010 (IN ITA NO.855/DEL./2010) (ASSESSMENT YEAR : 2006-07) PRAGATI PORTFOLIO PVT. LTD., VS, ITO, WARD 14(3), FLAT NO.10, C-1/2, MODEL TOWN, NEW DELHI. NEW DELHI (PAN/GIR NO.AAACP0689F) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI PARVEEN KUMAR, REVENUE BY : SMT. MONA MOHANTY, SR.DR ORDER PER A.D. JAIN, JM VIDE ORDER DATED 23.08.2010, THE ASSESSEES APPEAL WAS DISMISSED FOR NON- PROSECUTION, SINCE NONE HAD PUT IN APPEARANCE ON BE HALF OF THE ASSESSEE, DESPITE THE DATE OF HEARING HAVING BEEN NOTED BY THE ASSESSEE, AS AV AILABLE FROM THE RECORD. 2. IN THE PRESENT APPLICATION, THE ASSESSEE HAS SOU GHT RESTORATION OF THE APPEAL FOR THE REASON THAT THE HEARING OF THE APPEAL COULD NOT BE ATTENDED TO, AS SHRI AJAY KUMAR, MANGER OF THE COMPANY, WHO HAD BEEN AUTHORISED AND APPOINTED BY THE COMPANY TO PURSUE THE ASSESSEES APPEAL, WAS SUDDENLY TAKEN IL L WITH VIRAL FEVER. 3. THE COPIES OF MEDICAL CERTIFICATE, PRESCRIPTION OF THE DOCTOR AND BILL CONCERNING THE MEDICINES HAVE BEEN FILED. AFFADAVIT OF SHRI A JAY KUMAR, MANAGER, HAS ALSO BEEN PLACED ON RECORD. THE SAID SHRI AJAY KUMAR HAS APP EARED BEFORE US AND HAS REITERATED THE CONTENT OF THE APPLICATION. 4. FROM THE ABOVE, WE FIND THAT SHRI AJAY KUMAR, MA NGER, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE COMPANY, WAS TAKEN I LL ON 23.8.2010, I.E., THE DATE ON WHICH THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEAR ING BEFORE THE TRIBUNAL. IT WAS THIS ILLNESS OF THE AUTHORIZED REPRESENTATIVE OF THE ASS ESSEE THAT PREVENTED HIM FROM PUTTING IN APPEARANCE BEFORE THE TRIBUNAL. THE ASSESSEE WAS, THEREFORE, PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL AT THE TIM E OF HEARING OF THE APPEAL. 5. ACCORDINGLY, OUR ORDER DATED 23.8.2010 IS RECALL ED AND THE APPEAL IS RESTORED IN SITU TO ITS ORIGINAL NUMBER. THE APPEAL SHALL NOW COME UP FOR HEARING ON MERITS ON 15.7.2011; A DATE ANNOUNCED IN THE OPEN COURT IN TH E PRESENCE OF THE PARTIES. AS SUCH, NO FRESH NOTICE OF HEARING SHALL ISSUE. 6. IN THE RESULT, THE APPLICATION OF THE ASSESSEE I S ALLOWED. SD/- SD/- (K.G. BANSAL) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, MAY 20, 2010 SKB COPY FORWARDED TO: 1.APPLICANT 2.RESPONDENT 3.CIT 4.CIT(A), NEW DELHI 5.CIT(ITAT), NEW DELHI. AR/ITAT