Sushma Behl, Dehradun V. ITO, Dehradun

MA 80/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3546 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 16-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND
• Assessee Lawyers: ASHWANI TANEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH G DELHI ] BEFORE SHRI R. P. TOLANI, JM & SHRI K. D. R ANJAN, AM MISC. APP. NO. 80 (DEL) OF 2010. [ IN I. T. APPEAL NO. 1976 (DEL) OF 2009 ] ASSESSMENT YEAR : 2004-05. SMT. SUSHMA BEHL, THE INCOME-TAX OFFICER, 183, KARANPUR, BLOCK : II, VS. W A R D : 1 (2), D E H R A D U N. D E H R A D U N. PAN/GIR NO. AHXPB5688D. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI ASHWANI TANEJA, C. A.; DEPARTMENT BY : SHRI N. K. CHAND, 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 30 TH NOVEMBER, 2009. 2. IN THIS MISC. APPLICATION FILED BY THE ASSESSEE, IT HAS BEEN SUBMITTED THAT THE ABOVE APPEAL WAS FILED BEFORE THE TRIBUNAL ON 11 TH MAY, 2009 AND WAS FIXED BEFORE THE ITAT FOR 2 MISC. APP. NO. 80 (DEL) OF 2010. 30 TH NOVEMBER, 2009. IN THE MISC. APPLICATION, IT HAS FURTHER BEEN SUBMITTED THAT THE ASSESSEE HAD FILED A PAPER BOOK ON 21/11/2009 ALONG WITH WRITTEN SUBMISSIONS WITH A REQUEST THAT APPEAL MAY BE DECIDED ON MERITS. PERHAPS THE SAME HAS NOT BEEN PLACED ON FILE DURING HEARING BEFORE THE TRIBUNAL RESULTING IN EX-PARTE O RDER. IT HAS ALSO BEEN SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN GETTING THE APPEAL PROSECUTED AND, THEREFORE, HAS REQUESTED TO RECALL THE EX-PARTE ORDER DATED 30 TH NOVEMBER, 2009. 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 FIND THAT THE ASSESSEE HAD FILED THE PAPER BOOK ALO NG WITH THE WRITTEN SUBMISSIONS. IT HAS BEEN STATED IN THE WRITTEN SUBMISSIONS THAT THE ASSESSEE COULD NOT AFFORD THE FEE OF THE COUNSEL AND HENCE ISSUE WAS TO BE DECIDED ON THE BASIS OF WRITT EN SUBMISSIONS. THUS PAPER BOOK AND WRITTEN SUBMISSIONS WERE NOT TAKEN INTO CONSIDERATION WHILE DECIDING THE APPEAL EX-PARTE. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER DATED 30 TH NOVEMBER, 2009. THE APPEAL IS FIXED FOR HEARING ON 06 TH JULY, 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PART IES 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 : 16 TH APRIL, 2010. SD/- SD/- [ R. P. TOLANI ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16TH APRIL, 2010. *MEHTA * 3 MISC. APP. NO. 80 (DEL) OF 2010. 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. 4 MISC. APP. NO. 80 (DEL) OF 2010.