S.P. Nigam, New Delhi v. ACIT, New Delhi

MA 125/DEL/2011 | misc
Pronouncement Date: 02-09-2011 | Result: Allowed

Appeal Details

RSA Number 12520124 RSA 2011
Assessee PAN ACAPN9800D
Bench Delhi
Appeal Number MA 125/DEL/2011
Duration Of Justice 4 month(s)
Appellant S.P. Nigam, New Delhi
Respondent ACIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 02-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted I
Tribunal Order Date 02-09-2011
Assessment Year misc
Appeal Filed On 02-05-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY : NEW DELHI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI B.C. MEENA ACCOUNTANT MEMBER M.A NO. 125/DEL/2011 (IT(SS)A NO.435/DEL/05) BLOCK ASSESSMENT PERIOD : 01.04.1996 TO 15.7.2002. SHRI S.P. NIGAM C-3/202 CAPITAL APARTMENTS VASUNDHARA ENCLAVE NEW DELHI. PAN : ACAPN9800D VS. ACIT CENTRAL CIRCLE 13 NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI RAJ KUMAR ADVOCATE RESPONDENT BY : SHRI A.K. MONGA 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 THE TRIBUNAL DATED 11 TH AUGUST 2010 IN IT (SS) NO.435/DEL/2005. THE APPEAL FILED BY THE ASSE SSEE WAS DISMISSED ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND ON THE DATE OF HEARING. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN STATED THAT T HE ASSESSEE WHO IS AN EXECUTIVE EMPLOYEE WITH M/S SHEBA WHEELS (P) LTD. H AD TO PROCEED TO SARISKA DISTRICT ALWAR RAJASTHAN WHICH IS A FOREST AREA W HERE THE EMPLOYER HAS A UNIT AND AFTER GOING THERE HE FELL ILL CONTRACTING VIRAL CONJUNCTIVITIS ALONG WITH HIGH FEVER AND THEREFORE THE PROCEEDINGS BEFORE THE TRIBUNAL REMAINED UNATTENDED. THE FACTS STATED IN THE APPLICATION ARE SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE. MA NO.125/DEL/2011 2 2. IN THIS VIEW OF THE SITUATION AFTER HEARING BOT H THE PARTIES WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING ON THE FIXED DATE OF HEARING WHEN THE APPEAL OF THE ASSESS EE WAS DISMISSED IN LIMINE FOR THE FAILURE OF THE ASSESSEE TO ATTEND THE PROCE EDINGS. THEREFORE WE RECALL OUR AFOREMENTIONED ORDER AND RE-FIX THE HEARING OF THE APPEAL ON 28 TH NOVEMBER 2011. BOTH THE PARTIES HAVE TAKEN NOTE OF THE SAID DATE OF HEARING. THE REGISTRY IS DIRECTED TO FIX THE PRESENT APPEAL FOR 28 TH NOVEMBER 2011. 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 TODAY 02.0 9.2011. SD/- SD/- [B.C. MEENA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 02.09.2011. 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