Abul Bashar Siddiqui, Bhopal V. ITO, Deoband

MA 90/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4703 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 15-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: RAJESH KUMAR JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY (A) : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER M.A NO. 90/DEL/2010 (ITA NO.3628/DEL/09) ASSESSMENT YEAR : 2005-06 SHRI ABUL BASHAR SIDDIQUI, E-15, BDA COLONY, KOH-E, FIZA, BHOPAL 462 001. PAN : BFWPS6578H VS. INCOME TAX OFFICER, DEOBAND. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI RAJESH KUMAR JAIN, CA RESPONDENT BY : SHRI MANISH GUPTA, SR. DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE HAS SOUGHT RECALL OF THE EX PARTE ORDER PASSED BY THIS TRIBUNA L DATED 22 ND OCTOBER, 2009 IN ITA NO.3628/DEL/2009 FOR ASSESSMENT YEAR 2005-06. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED IN LIMINE ON ACCOUNT OF HIS FAILURE TO APPEAR ON THE FIXED DATE OF HEARING. IT IS STATED IN THE APPLICATION T HAT THE NOTICE ISSUED FOR HEARING WAS NEVER RECEIVED BY THE ASSESSEE, AS SUCH, THE AS SESSEE WAS HAVING REASONABLE AND SUFFICIENT CAUSE FOR NON-APPEARANCE. ON THE FIXED DATE OF HEARING, THE APPEAL OF THE ASSESSEE WAS DISMISSED I N LIMINE BY WAY OF AN EX PARTE ORDER. THE AVERMENTS MADE IN THE APPLICATION ARE SUPPORTED BY AN AFFIDAVIT DATED 13 TH FEBRUARY, 2010 FILED BY THE ASSESSEE DULY NOTARIZE D ON 14 TH FEBRUARY, 2010. MA NO.90/DEL/2010 2 2. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND S UFFICIENT CAUSE FROM APPEARING ON THE FIXED DATE OF HEARING WHEN THE APP EAL OF THE ASSESSEE WAS DISMISSED BY WAY OF ABOVEMENTIONED EX PARTE ORDER O F THE TRIBUNAL. THEREFORE, WE RECALL THE SAID ORDER AND RESTORE THIS APPEAL FO R HEARING AFRESH ON MERITS. THE APPEAL FIELD BY THE ASSESSEE SHALL BE HEARD ON 24 TH SEPTEMBER, 2010. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND IT W AS DULY NOTED BY BOTH THE PARTIES WAIVING THEIR RIGHT TO RECEIVE ANY NOTICE I N THIS REGARD. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. THE ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.20 10. SD/- SD/- [K.D. RANJAN] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 23.07.02010. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES