Sh. Madur Gupta, New Delhi V. ITO, New Delhi

MA 82/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6919 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 16-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: NEERAJ KHIWANI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI (FRIDAY) BEFORE SHRI R.P. TOLANI AND SHRI B.K. HALDAR M.A. NO. 82/DEL/2011 ( IN ITA NO.2868/DEL/10 ) ASSTT. YR: 2005-06 MADUR GUPTA VS. INCOME-TAX OFFICER, A-9, VISHAL ENCLAVE, WARD-26(1), NEW DELHI. RAJOURI GARDEN, NEW DELHI. PAN/GIR NO. AGYPG8310R ( APPLICANT ) ( RESPONDENT ) APPLICANT BY : SHRI NEERAJ KHIWANI ADV. RESPONDENT BY: MS. Y. KAKKAR SR. DR O R D E R PER R.P. TOLANI, J.M : THIS IS ASSESSEES MISC. APPLICATION U/S 254(2) OF THE I.T. ACT, 1961, PRAYING FOR RECALLING OF ITAT ORDER DATED 2-12-2010 PASSED IN THE ABOVE CAPTIONED APPEAL. 2. LEARNED COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE MISC. APPLICATION AND CONTENDED THAT ON 2-12-20 10 ASSESSEES COUNSEL CAME TO ITAT AND WAS UNDER THE IMPRESSION THAT APPE AL OF OTHER FAMILY MEMBER I.E. SHRI RUCHEER GUPTA WAS FIXED FOR HEAR ING IN BENCH F, WHEREAS THE ASSESSEES APPEAL WAS FIXED FOR HEARING BEFORE E BENCH. DUE TO THIS INADVERTENT MISTAKE THERE COULD BE NO REPRE SENTATION ON BEHALF OF ASSESSEE RESULTING EX PARTE ORDER IN QUESTION. IN S UPPORT, AFFIDAVIT OF SHRI NEERAJ KHIWANI, ADV. HAS BEEN FILED. ASSESSEE IS VE RY MUCH INTERESTED IN PROSECUTING THE APPEAL AS THE APPEAL WAS ATTENDED E ARLIER AND PAPER BOOK 2 WAS ALSO FILED. LEARNED COUNSEL SUBMITTED THAT IN V IEW OF ABOVE AND IN THE INTEREST OF NATURAL JUSTICE, EX PARTE ORDER DATED 2-12-2010 PASSED IN THE ABOVE CAPTIONED APPEAL MAY BE RECALLED, FOR DECISIO N AFRESH, ON MERITS, AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LEARNED D.R. OPPOSED THE MOVE. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. SINCE IN THE PRESENT CASE, NON -REPRESENTATION ON THE APPOINTED WAS DUE TO INADVERTENT MISTAKE OF ASSESS EES COUNSEL, IN THE INTEREST OF NATURAL JUSTICE WE RECALL TRIBUNALS OR DER DATED 2-12-2010 PASSED IN ITA NO. 2868/DEL/10 AND RESTORE THE SAME TO IT S ORIGINAL NUMBER. THE APPEAL BE LISTED FOR HEARING ON 12-12-2011. BOTH TH E PARTIES HAVE BEEN INTIMATED OF THE DATE FIXED IN OPEN COURT AND THERE IS NO NECESSITY TO ISSUE SEPARATE NOTICES OF HEARING TO THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON 5-08-2011. SD/- SD/- ( B.K. HALDAR ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5-08-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR 3