Meerut Development Authority,, Meerut v. CIT, Meerut

MA 206/DEL/2010 | 2007-2008
Pronouncement Date: 23-07-2010 | Result: Allowed

Appeal Details

RSA Number 20620124 RSA 2010
Bench Delhi
Appeal Number MA 206/DEL/2010
Duration Of Justice 3 month(s) 3 day(s)
Appellant Meerut Development Authority,, Meerut
Respondent CIT, Meerut
Appeal Type Miscellaneous Application
Pronouncement Date 23-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 23-07-2010
Assessment Year 2007-2008
Appeal Filed On 19-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI K.D. RANJAN MISC.APPLI. NO. 206(DEL)2010 (IN ITA NO.2783(DEL)2009) ASSESSMENT YEAR: 2007-08 MEERUT DEVELOPMENT AUTHORITY COMMISSIONER OF INCOME TAX VIKAS MARG CIVIL LINES MEERUT. V. MEERUT. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI V.K. GOEL ADVOCATE RESPONDENT BY : SMT. MONA MOHANTY SR. DR ORDER PER A.D. JAIN J.M. VIDE ORDER DATED 12.11.2009 THE ASSESSEES APPEAL WAS DISMISSED FOR NON-PROSECUTION SINCE AT THE TIME OF HEARING OF THE APPEAL NONE HAD APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE NOTI CE SENT FOR HEARING TO THE ASSESSEE HAVING NOT RETURNED UNSERVED. 2. BY WAY OF THE PRESENT APPLICATION THE ASSESSEE CONTENDS THAT THE NON- APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL WAS DUE TO THE FACT THAT THE ASSESSEE NEVER RECEIVED AN Y NOTICE FIXING THE DATE OF HEARING OF THE APPEAL ON 12.11.2009. MA 206(DEL)10 2 3. A PERUSAL OF THE RECORD SHOWS THAT A NOTICE FOR THE HEARING OF THE APPEAL ON 12.11.09 WAS INDEED ISSUED TO THE ASSESSE E. HOWEVER THERE IS NOTHING ON RECORD REGARDING SUCH NOTICE HAVING BEEN SERVED ON THE ASSESSEE. THAT BEING SO IN THE ABSENCE OF NOTICE OBVIOUSLY THE ASSESSEE WAS PREVENTED BY A SUFFICIENT CAUSE FROM APPEARING BEFO RE US AT THE TIME OF HEARING OF THE APPEAL. 4. OTHERWISE TOO THIS IS ASSESSEES APPEAL AND TH E ASSESSEE CANNOT STAND TO GAIN ANYTHING BY NOT PUTTING IN APPEARANCE TO PU RSUE ITS APPEAL. 5. IN THE ABOVE FACTS AND CIRCUMSTANCES OUR ORDER DATED 12.11.2009 IS HEREBY RECALLED. THE APPEAL IS ORDERED TO BE REST ORED IN SITU TO ITS ORIGINAL NUMBER. IT SHALL NOW COME UP FOR HEARING ON MERITS ON 17.8.2010 A DATE INTIMATED TO THE PARTIES DURING THE HEARING OF THIS APPLICATION. NO FRESH NOTICE SHALL AS SUCH ISSUE. 6. RESULTANTLY THE APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.2010. SD/- SD/- (K.D. RANJAN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23.07.2010 *RM MA 206(DEL)10 3 COPY FORWARDED TO: 1. MEERUT DEVELOPMENT AUTHORITY VIKAS MARG CIVIL LINES MEERUT. 2. CIT MEERUT. 3. ITO 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR