Rani Devi Jain Prop., Rohtak v. ITO, Rohtak

MA NO.391 IN I.T.A. NO.1359 /DEL/10 1/3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY NEW DELHI) BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER MISC.APPLICATION NO.391/DEL/10 IN I.T.A. NO.1359 /DEL/2010 ASSESSMENT YEAR : 2006-07 SMT. RANI DEVI JAIN ITO PROP. JAIN AGRO WARD-2 JHAJJAR ROAD ROHTAK. V. ROHTAK. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJ KUMAR C.A. RESPONDENT BY : SHRI HK LAL SR. DR. ORDER PER A.K. GARODIA AM: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RE CALL OF EX PARTE TRIBUNAL ORDER DATED 31.5.2010. IT HAS BEEN SUB MITTED IN THE MISC. APPLICATION THAT THIS APPEAL WAS FILED ON 29.3. 2010 AND AT THE TIME OF FILING THE APPEAL THERE WAS NO ELECTRICITY AND FOR THIS REASON THE COMPUTER IN THE OFFICE OF ITAT WAS NOT OPERATION AL. THE RECEIPT CLERK TOOK THE APPEAL PAPERS AND INFORMED THE PERSON WHO WENT TO DEPOSIT THE APPEAL THAT IT WILL BE ACCEPTED AGAINST A CKNOWLEDGEMENT ONLY WHEN COMPUTER BECOMES OPERATIONAL AND ACKNOWLED GEMENT-CUM- NOTICE CONTAINING THE DATE OF FIXING THE APPEAL SHAL L BE DISPATCHED BY POST IN DUE COURSE. IT HAS BEEN SUBMITTED THAT UNDER THESE FACTS ACKNOWLEDGEMENT-CUM-NOTICE WAS NOT ISSUED TO THE ASSESSEE AT THE MA NO.391 IN I.T.A. NO.1359/DEL/10 2/3 TIME OF DELIVERING THE APPEAL PAPER AND LATER ON AL SO SUCH ACKNOWLEDGEMENT-CUM-NOTICE HAS NOT BEEN RECEIVED BY THE ASSESSEE. IT IS SUBMITTED THAT UNDER THESE FACTS THE ASSESSEE WAS NO T AWARE ABOUT THE DATE OF HEARING AND THEREFORE THERE WAS R EASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THIS DATE OF HEARI NG. 2. IN THE COURSE OF HEARING BEFORE US THE SAME CONTEN TIONS WERE REITERATED. AFFIDAVIT WAS ALSO FURNISHED OF THE ASSESSEE I N SUPPORT OF THESE CONTENTIONS. CONSIDERING THESE FACTS WE ARE SATISF IED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING. HENCE AS PER RULE 24 OF THE ITAT RULES WE RECALL THIS EX PARTE TRIBUNAL ORDER AND FIX THE APPE AL FOR HEARING ON 2.5.2011. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT THE MISC. APPLICATION OF THE ASSESSEE ST ANDS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 4 TH FEBRUARY 2011. SD/- SD/- (RAJPAL YADAV) (A.K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 4 .2.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DEL HI. TRUE COPY. BY ORDER (ITAT NEW DELHI). MA NO.391 IN I.T.A. NO.1359/DEL/10 3/3