Society for the Small & Medium Exporters, New Delhi V. DIT(E), New Delhi

MA 67/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3553 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 05-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER M.A NOS. 67 & 103/DEL/2010 (ITA NOS.3182 & 3183/DEL/08) ASSESSMENT YEAR : - SOCIETY FOR THE SMALL & MEDIUM EXPORTERS, B-488, VASANT KUNJ ENCLAVE, NEW DELHI 110 070. PAN : AAHTS2788N VS. DIT (EXEMPTION), DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ANIL GUPTA, CA RESPONDENT BY : SHRI N.K. CHAND, DR O R D E R PER R.P. TOLANI, JUDICIAL MEMBER: THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE IN RESPECT OF EX PARTE ORDER PASSED BY THIS TRIBUNAL DATED 07.07. 2009 IN ITA NOS. 3182 & 3183/DEL/08. THE APPEALS FILED BY THE ASSESSEE WER E DISMISSED IN LIMINE FOR NON-PROSECUTION. IT IS SUBMITTED IN THE APPLICATIO N THAT THE NOTICE DATED 26.05.09 ISSUED BY THE TRIBUNAL FIXING THE HEARING OF THE AP PEAL FOR 07.07.2009 WAS RECEIVED BY THE ASSESSEE. SINCE THE COUNSEL OF THE ASSESSEE WAS OUT OF TOWN ON THAT DATE, MR. UPENDRA GUPTA, TREASURER APPEARED (A DMITTEDLY LATE, INADVERTENTLY) BEFORE THE BENCH FOR SECURING ADJOUR NMENT TO ANOTHER DATE. A COPY OF REQUEST LETTER DATED 07.07.2009 WAS ENCLOSE D WITH THE APPLICATION AS ANNEXURE-2. BUT, BY THE TIME THE REPRESENTATIVE OF THE ASSESSEE REACHED THE TRIBUNAL THE CASE WAS DISPOSED OF, THEREFORE, THE P RAYER LETTER DATED 07.07.2009 WAS MAILED BY SPEED POST SOON THEREAFTER. IN SUPPOR T OF THESE SUBMISSIONS, AN MA NOS.67 & 103/DEL/2010 2 AFFIDAVIT OF RITA NAHATA, D/O LT. SH. AMRIT NAHATA, THE TRUSTEE OF THE ASSESSEE SOCIETY WAS ALSO PLACED ON RECORD. 2. IN THESE CIRCUMSTANCES, IT WAS PRAYED THAT THE E X PARTE ORDER OF THE TRIBUNAL DATED 07.07.2009 MAY BE RECALLED AND THE A PPEALS MAY BE RESTORED FOR HEARING. 3. IN THE LIGHT OF THE REASONS GIVEN BY THE ASSESSE E WHICH ARE FOUND TO BE REASONABLE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM APPEARING BEFO RE THE TRIBUNAL WHEN THE APPEALS WERE CALLED FOR HEARING ON 07.07.2009. WE, THEREFORE, RECALL THE TRIBUNAL ORDER AND RESTORE THE MATTER FOR DISPOSAL ON MERITS . THE APPEALS SHALL BE FIXED FOR HEARING ON 20.07.2010, THE DATE WHICH WAS ANNOUNCED IN THE OPEN COURT. WE ORDER ACCORDINGLY. AS THE NEXT DATE OF HEARING I.E. , 20.07.2010 WAS ANNOUNCED IN THE OPEN COURT AND THE PARTIES TOOK NOTE OF THE SAM E, NOTICES TO THE PARTIES NEED NOT ISSUE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E ALLOWED. . THE ORDER PRONOUNCED IN THE OPEN COURT ON 23.04.20 09. SD/- SD/- [K.D. RANJAN] [R.P. TOLANI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 23.04.2009. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES