Saroj Aggarwal, Delhi V. ACIT, New Delhi

MA 65/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3555 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 16-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: SANJEEV KWATRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH A DELHI ] BEFORE SHRI RAJPAL YADAV, JM & SHRI K. D. RA NJAN, AM MISC. APP. NO. 65 (DEL) OF 2010. [ IN I. T. APPEAL NO. 314 (DEL) OF 2007 ] ASSESSMENT YEAR : 2003-04. MS. SAROJ AGGARWAL, ASSTT. COMMISSIONER OF I NCOME-TAX, PROP. M/S. SHRI GANESHA, VS. C I R C L E : 28 (1), 3135 MAZJID KHAJOOR, DHARAMPURA, N E W D E L H I. D E L H I 110 006. P A N / G I R NO. AAE PA 1489 M. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI SANJEEV KWATRA, C. A.; DEPARTMENT BY : SHRI H. K. LAL, SR. D. R.; O R D E R. PER K. D. RANJAN, AM : THE ASSESSEE VIDE MISC. APPLICATION HAS SUBMITTED T O RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 26 TH FEBRUARY, 2008. 2. IN THIS MISC. APPLICATION FILED BY THE ASSESSEE, IT HAS BEEN SUBMITTED THAT THE ABOVE APPEAL WAS FIXED BEFORE THE ITAT FOR 26 TH FEBRUARY, 2008. IT HAS FURTHER BEEN SUBMITTED IN THE MISC. APPLICATION THAT THE LD. ASSESSEE COULD NOT A PPEAR BEFORE THE HON'BLE BENCH ON THE APPOINTED DATE DUE TO UNFORTUNATE AND SUDDEN DEMISE OF HIS MOTHER AT 7.00 O'CLOCK IN THE MORNING ON 26 TH FEBRUARY, 2008. IT HAS ALSO BEEN SUBMITTED THAT T HE ASSESSEE IS VERY MUCH 2 MISC. APP. NO. 65 (DEL) OF 2010. INTERESTED IN GETTING THE APPEAL PROSECUTED AND, TH EREFORE, HAS REQUESTED TO RECALL THE EX-PARTE ORDER DATED 26 TH FEBRUARY, 2008. ON THE OTHER HAND, THE LD. SR. DR SUPPORTED THE ORDER OF THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER DATED 26 TH FEBRUARY, 2008. THE APPEAL IS FIXED FOR HEARING ON 25 TH MAY, 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PAR TIES WERE INFORMED IN THE OPEN COURT. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 23 RD APRIL, 2010. SD/- SD/- [ RAJPAL YADAV ] [ K. D. RANJA N ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23 RD APRIL, 2010. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 3 MISC. APP. NO. 65 (DEL) OF 2010. 4 MISC. APP. NO. 65 (DEL) OF 2010.