Mrs. Bela Juneja, New Delhi v. DCIT, New Delhi

MA 253/DEL/2010 | 2004-2005
Pronouncement Date: 13-08-2010 | Result: Allowed

Appeal Details

RSA Number 25320124 RSA 2010
Bench Delhi
Appeal Number MA 253/DEL/2010
Duration Of Justice 2 month(s) 19 day(s)
Appellant Mrs. Bela Juneja, New Delhi
Respondent DCIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 13-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 13-08-2010
Assessment Year 2004-2005
Appeal Filed On 24-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI G.E. VEERABHADRAPPA VICE PRESIDENT AN D SHRI A.D. JAIN JUDICIAL MEMBER MISC.APPLI.NOS. 253 & 254 (DEL)2010 (IN ITA NOS.2808 & 2809(DEL)09) ASSESSMENT YEARS: 2004-05 & 2005-06 MRS.BELA JUNEJA DY. COM MISSIONER OF INCOME TAX 30 POWER HOUSE BUILDING V. CC-IV NEW DELH I. HAUZ KHAS VILL NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI MANPREET SINGH KAPOOR AR. RESPONDENT BY: SHRI AMAR ENDER KUMAR CIT/DR ORDER PER A.D. JAIN J.M. VIDE OUR ORDER DATED 1.12.2009 THE ASSESSEES APP EALS FOR ASSESSMENT YEARS 2004-05 AND 2005-06 IN ITA NOS. 2808 & 2809(D EL)09 WERE DISMISSED FOR NON-PROSECUTION SINCE NONE HAD APPEA RED ON BEHALF OF THE ASSESSEE DESPITE NOTICE FOR HEARING WHICH HAD NOT RETURNED UNSERVED. 2. IN THE PRESENT APPLICATIONS THE ASSESSEE HAS CO NTENDED THAT SHE WAS OUT OF STATION; THAT THE NOTICE OF HEARING WAS RECE IVED IN HER ABSENCE AND WAS HANDED OVER TO HER BY HER HOUSE-MAID ON THE VERY DA TE OF HEARING OF THE MA 253&254(DEL)10 2 APPEALS; THAT THE ASSESSEE IMMEDIATELY SENT HER PER SON NAMELY SHRI ASHOK DAYAL TO THE TRIBUNAL; THAT BY THE TIME HE REACHED THE TRIBUNAL THE BENCH HAD ALREADY RISEN AND HE WAS TOLD BY THE BENCH CLER K THAT THE APPEALS HAD BEEN HEARD; AND THAT IT WAS IN THESE CIRCUMSTANCES THAT NO APPEARANCE COULD BE PUT IN BEFORE THE TRIBUNAL AT THE TIME OF HEARIN G OF THE APPEALS. AFFIDAVITS OF THE ASSESSEE HAVE BEEN FILED TO SUPPO RT THE APPLICATIONS. 3. THE GRIEVANCE OF THE ASSESSEE IS FOUND TO BE JUS TIFIED. IN THE FACTS NARRATED IN THE APPLICATIONS DULY SUPPORTED BY AFF IDAVITS ONCE UNDER THE GIVEN CIRCUMSTANCES THE ASSESSEE RECEIVED THE NOTI CE ON THE VERY DATE OF HEARING OF THE APPEALS AND THE PERSON SENT BY HER T O ATTEND THE HEARING BEFORE THE TRIBUNAL REACHED THE TRIBUNAL WHEN THE BENCH HA D ALREADY RISEN THE ASSESSEE WAS VISITED BY SUFFICIENT CAUSE FOR NOT AP PEARING BEFORE THE TRIBUNAL AT THE TIME OF HEARING OF HER APPEALS. O THERWISE TOO THE APPEALS HAVING BEEN FILED BY THE ASSESSEE HERSELF SHE DID NOT STAND TO GAIN ANYTHING BY NOT APPEARING BEFORE THE TRIBUNAL AT THE TIME OF HEARING OF THE APPEALS. 4. IN VIEW OF THE ABOVE IN THE INTEREST OF JUSTICE AND IN KEEPING WITH THE PRINCIPLES OF NATURAL JUSTICE OUR ORDER DATED 1.12 .2009 IS HEREBY RECALLED. BOTH THE APPEALS OF THE ASSESSEE ARE RESTORED TO TH EIR ORIGINAL NUMBERS IN SITU. THEY WILL NOW COME UP FOR HEARING ON MERITS ON 25.10.2010. NO FRESH MA 253&254(DEL)10 3 NOTICE OF HEARING SHALL HOWEVER ISSUE SINCE THIS DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 5. IN THE RESULT BOTH THE APPLICATIONS FILED BY TH E ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.8.2010. SD/- SD/- (G.E. VEERABHADRAPPA) (A.D. JAIN) VICE PRESIDENT JUDICIAL MEMBER DATED: 13.08.2010 *RM COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR