Lata Chauhan,, v. ITO, Ward-22(2),,

MA 344/DEL/2010 | 2001-2002
Pronouncement Date: 17-09-2010 | Result: Allowed

Appeal Details

RSA Number 34420124 RSA 2010
Bench Delhi
Appeal Number MA 344/DEL/2010
Duration Of Justice 3 month(s) 28 day(s)
Appellant Lata Chauhan,,
Respondent ITO, Ward-22(2),,
Appeal Type Miscellaneous Application
Pronouncement Date 17-09-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 17-09-2010
Assessment Year 2001-2002
Appeal Filed On 20-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI K.D. RANJAN M.A. NO. 344(DEL)2010 (IN ITA NO. 2608(DEL)2005) ASSESSMENT YEAR: 2001-02 MRS. LATA CHAUHAN INCOME TAX OFFICER 1-SOUTHERN AVENUE MAHARANI BAGH V. WARD 22(2) NEW DELHI. NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI A.R. SINGH ADVOCATE RESPONDENT BY: SHRI AMRE NDRA KUMAR SR. DR ORDER PER A.D. JAIN J.M. VIDE OUR ORDER DATED 28.1.2010 THE ASSESSEES APPE AL WAS DISMISSED FOR NON PROSECUTION SINCE NONE HAD APPEARED ON BEH ALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL DESPITE SENDING NOTIC E FOR HEARING OF SUCH APPEAL WHICH NOTICE HAD NOT RETURNED UNSERVED. 2. IN THE PRESENT APPLICATION THE ASSESSEE CONTEND S THAT THE ASSESSEE WAS NEVER SERVED WITH ANY NOTICE OF HEARING OF THE APPE AL. AN AFFIDAVIT OF THE ASSESSEE TO THIS EFFECT ACCOMPANIES THE APPLICATION . MA 344(DEL)2010 2 3. A PERUSAL OF THE RECORD DOES NOT SHOW ANY EVIDEN CE OF SERVICE OF THE NOTICE OF THE APPEAL ON THE ASSESSEE. IN FACT THE APPEAL ITSELF WAS DISMISSED FOR NON-PROSECUTION FOR THE REASON THAT THE NOTICE SENT TO THE ASSESSEE HAD NOT RETURNED UNSERVED. 4. EVEN OTHERWISE IT BEING THE APPEAL FILED BY THE ASSESSEE HERSELF THE ASSESSEE CANNOT BE SAID TO GAIN ANYTHING BY NOT PUT TING IN APPEARANCE AT THE TIME OF HEARING OF THE APPEAL. 5. THE GRIEVANCE OF THE ASSESSEE BY WAY OF THE PRES ENT APPLICATION IS FOUND TO BE JUSTIFIED AND IS THUS ACCEPTED AS SUCH. OUR ORDER DATED 28.1.2010 IS RECALLED. THE APPEAL IS RESTORED TO ITS ORIGINAL NUMBER IN SITU. IT SHALL NOW COME UP FOR HEARING ON MERITS ON 23.11 .2010. NO FRESH NOTICE SHALL HOWEVER ISSUE SINCE THIS DATE WAS ANNOUNCE D IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. 6. IN THE RESULT THE APPLICATION FILED BY THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.09.2010. SD/- SD/- (K.D. RANJAN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17.09.2010 *RM MA 344(DEL)2010 3 COPY FORWARDED TO: 1. MRS. LATA CHAUHAN 1-SOUTHERN AVENUE MAHARANI BAGH NEW DELHI. 2. ITO WARD 22(2) NEW DELHI. 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR