Mahesh Ohri, Haryana v. ACIT, Haryana

ITA 4109/DEL/2009 | 2005-2006
Pronouncement Date: 30-07-2010 | Result: Allowed

Appeal Details

RSA Number 410920114 RSA 2009
Bench Delhi
Appeal Number ITA 4109/DEL/2009
Duration Of Justice 9 month(s) 18 day(s)
Appellant Mahesh Ohri, Haryana
Respondent ACIT, Haryana
Appeal Type Income Tax Appeal
Pronouncement Date 30-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 30-07-2010
Date Of Final Hearing 05-03-2013
Next Hearing Date 05-03-2013
Assessment Year 2005-2006
Appeal Filed On 12-10-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI SHAMIM YAHYA MISC. APPLI. NO.202(DEL)2010 (IN ITA NO.4109(DEL)2009) ASSESSMENT YEAR: 2005-06 MAHESH OHRI PROP. M/S. M.O. ASSTT.COMMISSI ONER OF INCOME TAX A-6 SUSHANT LOK-1 GURGAON. V. GURGAON CIRCLE GURGAON. HARYANA. (APPLICANT) (RESPONDENT) APPLICANT BY: S/SHRI ARJUN KAPOOR CA SANDEEP AGGA RWAL CA & L.N. MALHOTRA AR RESPONDENT BY: SHRI AMRENDER KUMAR SR. DR ORDER PER A.D. JAIN J.M . VIDE ORDER DATED 25.2.2010 THE ASSESSEES APPEAL WA S DISMISSED FOR NON-PROSECUTION SINCE NONE HAD APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. 2. IN THE PRESENT APPLICATION THE ASSESSEE CONTEND S THAT NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE; THAT THE CASE W AS TRANSFERRED FROM BENCH F TO BENCH E NO INTIMATION WHEREOF WAS ALSO GI VEN TO THE ASSESSEE; THAT THE ASSESSEES AUTHORIZED REPRESENTATIVE HAD ATTEND ED BENCH F OF THE TRIBUNAL ON 25.2.2010 BUT HE WAS INFORMED THAT BEN CH F WOULD NOT MA 202(DEL)2010 2 FUNCTION ON THAT DATE; THAT THIS FACT WAS ALSO CONF IRMED BY THE ASSESSEES AUTHORIZED REPRESENTATIVE FROM THE NOTICE DISPLAYED IN THE BAR; AND THAT HE WAS VERBALLY INFORMED THAT THE NEXT DATE WOULD BE D ULY INTIMATED. AN AFFIDAVIT IN SUPPORT HAS BEEN FILED. 3. THE GRIEVANCE OF THE ASSESSEE APPEARS TO BE CORR ECT. THERE IS NOTHING ON RECORD TO SHOW THE SERVICE OF THE NOTICE OF HEAR ING ON THE ASSESSEE. MOREOVER IT BEING THE ASSESSEES APPEAL THE ASSES SEE WOULD NOT STAND TO GAIN BY NOT ATTENDING THE APPEAL ON THE DATE OF HEA RING. 4. IN THE ABOVE CIRCUMSTANCES THE GRIEVANCE OF THE ASSESSEE IS ACCEPTED. OUR ORDER DATED 25.2.2010 IS RECALLED. THE APPEAL IS RESTORED IN SITU TO ITS ORIGINAL NUMBER. IT SHALL NOW COME UP FOR HEARING ON 25.8.2010. NO FRESH NOTICE SHALL HOWEVER ISSUE SINCE THE DATE OF HEA RING WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT THE APPLICATION FILED BY THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.7.2010. SD/- SD/- (SHAMIM YAHYA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 30.7.2010 *RM MA 202(DEL)2010 3 COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR