Smt. Kusum Lata Thakral, Panipat V. ITO, Panipat

MA 89/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3759 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2003-2004
• Appeal Filed On: 12-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BK GUPTA
• Assessee Lawyers: K C ANEJA
• Keywords: Reasonable cause

Judgement Text

MA NO. 89/DEL/2010 (IN ITA NO. 4128/DEL/2009) A.Y. 2003-04 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER & SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A. NO. 89/DEL/2010 (IN ITA NO. 4128/DEL/2009) A.Y. : 2003-04 SMT. KUSUM LATA THAKRAL, VS. ITO, WARD-3 126-R, MODEL TOWN, PANIPAT PANIPAT (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. K.C. ANEJA, AR DEPARTMENT BY : SH. B.K. GUPTA, SR. DR O R D E R PER SHAMIM YAHYA: AM BY WAY OF THIS MISC. APPLICATION THE ASSESSEE SEEK S RECALL OF OUR ORDER DATED 16.12.2009 IN ITA NO. 4128/DEL/2009 FOR A.Y. 2003-0 4. THE SAID APPEAL WAS DISMISSED FOR NON-PROSECUTION. NOW IN THE PRESE NT MISC. APPLICATION THE ASSESSEE HAS SUBMITTED THAT THERE WAS REASONABLE CA USE FOR NON-APPERANCE BY THE ASSESSEE ON SPECIFIED DATE OF HEARING, IN AS MUCH AS, NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE OR HIS COUNSEL. MA NO. 89/DEL/2010 (IN ITA NO. 4128/DEL/2009) A.Y. 2003-04 2 2. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL COUNSEL AND PERUSED THE RECORDS. IN OUR CONSIDERED OPINION, T HERE WAS REASONABLE CAUSE FOR THE ASSESSE FOR NON-APPEARING ON THE SPECIFIED DATE OF HEARING. UNDER THE CIRCUMSTANCES, WE ARE INCLINED TO RECALL OUR AFORES AID ORDER DISMISSING THE ASSESSEES APPEAL FOR NON-PROSECUTION. ACCORDINGLY , WE RECALL THE SAID ORDER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 11.08. 2010 FOR HEARING. BOTH THE PARTIES HAVE TAKEN NOTE OF THE DATE OF HEARING. 3. IN THE RESULT, THE MISC. APPLICATION APPEAL FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/06/2010 UPON CONCLUSION OF HEARING. SD/- SD/- [I.P. BANSAL] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11/06/2010 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCH