Joginder Kumar, Panipat V. ACIT, Panipat

MA 6/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8010 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1992-1993
• Appeal Filed On: 30-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PUNEET GERA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI R.P. TOLOANI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NO.6/DEL/2012 (IN ITA NO.4044/DEL./2011) (ASSESSMENT YEAR : 1992-93) SHRI JOGINDER KUMAR, VS. ACIT, PANIPAT CIRCLE, S/O SHRI NOTA RAM, PANIPAT. KHANNA KOTHI, KRISHANPURA, PANIPAT 132 103. (PAN : AAYPG0984H) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PUNEET GERA, ADVOCATE REVENUE BY : MS. Y. KAKKAR, SENIOR DR PER B.C. MEENA, ACCOUNTANT MEMBER : BY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER WHICH WAS DISPOSED OF EX-PARTE VIDE ORDER DATED 03.11.2011 BY INVOKING THE ORDER IN THE CASE OF MULTIPLAN INDIA LIMITED (38 ITD 320). 2. IN THE PETITION, THE ASSESSEE SUBMITTED THAT, T HE ASSESSEE FILED AN APPLICATION FOR ADJOURNMENT THROUGH HIS COUNSEL, SH RI PUNEET GERA, ADVOCATE VIDE HIS E.MAIL DATED 01.11.2011; THE ASSESSEE HAS NO MOTIVE, NOT TO PROSECUTE THE APPEAL AS ON THE SAME ISSUE, THE APPEALS OF THE OTHER FAMILY MEMBERS ARE PENDING FOR CONSIDERATION WITH THE OTHER BENCHES; A N AFFIDAVIT WITH REGARD TO THE FACT OF THE ADJOURNMENT APPLICATION IS ALSO ENC LOSED. IN VIEW OF THE MA NO.6/DEL/2012 (IN ITA NO.4044/DEL./2011) 2 SUBMISSIONS MADE IN THE MISC. APPLICATION, IT WAS P RAYED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE MISC. APPLICATION MAY BE ALLOWED. 3. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN ATTENDING THE HEAR ING OF THE CASE AND IT IS A FIT CASE FOR RECALLING THE ORDER. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING FOR 10.07.2012. A S THE SAID DATE OF HEARING WAS INTIMATED AT THE TIME OF HEARING, THE ISSUANCE OF NOTICE IS DISPENSED WITH. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 25 TH DAY OF MAY, 2012 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (R.P. TOLANI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 25 TH DAY OF MAY, 2012/TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), KARNAL. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.