Santosh Singhla, New Delhi v. A.O. Ward-21(8),, New Delhi

MA 414/DEL/2010 | 1997-1998
Pronouncement Date: 25-02-2011 | Result: Dismissed

Appeal Details

RSA Number 41420124 RSA 2010
Assessee PAN AQRPS2503H
Bench Delhi
Appeal Number MA 414/DEL/2010
Duration Of Justice 8 month(s) 21 day(s)
Appellant Santosh Singhla, New Delhi
Respondent A.O. Ward-21(8),, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 25-02-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 25-02-2011
Assessment Year 1997-1998
Appeal Filed On 04-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH E DELHI ] BEFORE SHRI R. P. TOLANI JM & SHRI K. D. R ANJAN AM MISC. APP. NO. 414 (DEL) OF 2010 [ IN I. T. APPEAL NO. 356 (DEL) OF 2001 ]. ASSESSMENT YEAR : 1997-98. SMT. SANTOSH SINGLA THE INCOME-TAX OFF ICER PROP. M/S. ASSOCIATED TIMBERS B2 VIKAS CHAMBERS VS. W A R D : 21 (8) A1 COMMUNITY CENTRE PASCHIM VIHAR N E W D E L H I. N E W D E L H I. P A N / G I R NO. AQR PS 2503 H. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI SANTOSH PATHAK A.R.; DEPARTMENT BY : SHRI PEEYUSH SONKAR SR. D. R .; O R D E R. PER K. D. RANJAN AM : THIS MISC. APPLICATION FILED BY THE ASSESSEE ON 4 TH JUNE 2010 FOR ASSESSMENT YEAR 1997- 98 IS DIRECTED AGAINST THE ORDER OF TRIBUNAL DATED 21 ST APRIL 2005. IT HAS BEEN SUBMITTED IN THE MISC. APPLICATION THAT THE ITAT DELHI BENCH A HA S PASSED ORDER ON 21 ST APRIL 2005 EX-PARTE. THE REASON FOR NON-ATTENDANCE ON THE DATE OF HEARIN G HAS BEEN STATED AS NON-SERVICE OF HEARING AS THE ASSESSEE HAD DISCONTINUED HER BUSINESS DUE T O ILL HEALTH AND BEING BED RIDDEN. THE ASSESSEES HUSBAND HAD LEFT FOR ABROAD TO MAKE A LI VELIHOOD AND HE WAS OUT OF INDIA FOR ALMOST 2 MISC. APP. NO. 414 (DEL) OF 2010 FIVE YEARS DURING THE PERIOD. DURING THE COURSE OF HEARING OF THIS M.A. THE LD. SR. DR HAS SUBMITTED THAT THE MISC. APPLICATION HAS BEEN FILED BEYOND THE PERIOD OF FOUR YEARS AND THEREFORE IT IS NOT MAINTAINABLE. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. UNDER SECTION 254(2) OF THE I. T. ACT 1961 THE APPELLATE TRIBUNAL MAY AT ANY TIME WITHIN FOUR YEARS FROM THE DATE OF ORDER WITH A VIEW TO RECTIFYING A NY MISTAKE APPARENT FROM RECORD AMEND ANY ORDER PASSED BY IT UNDER SUB-SECTION 254(1) OF THE ACT. THEREFORE AS PER LAW ANY MISTAKE WHICH IS BROUGHT TO THE NOTICE OF THE TRIBUNAL CAN BE RECTIFIED WITHIN THE PERIOD OF FOUR YEARS FROM THE DATE OF ORDER. IN THE INSTANT CASE THE P ERIOD OF FOUR YEARS HAS EXPIRED ON 20 TH APRIL 2010 WHEREAS THE MISC. APPLICATION HAS BEEN FILED O N 4 TH JUNE 2010. THEREFORE THE MISC. APPLICATION FILED BY THE ASSESSEE IS BEYOND THE PER IOD OF FOUR YEARS PERMITTED UNDER SECTION 254(2) OF THE ACT. SINCE THE MISC. APPLICATION HAS BEEN FILED BY THE ASSESSEE BEYOND THE PERIOD OF FOUR YEARS THE SAME CANNOT BE ENTERTAINED AND D ESERVES TO BE DISMISSED AS SUCH. WE ORDER ACCORDINGLY. 3. IN THE RESULT THE MISC. APPLICATION FILED BY TH E ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON : 25 TH FEBRUARY 2011. SD/- SD/-. [ R. P. TOLANI ] [ K. D. RAN JAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25 TH FEBRUARY 2011 *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 3 MISC. APP. NO. 414 (DEL) OF 2010 2. RESPONDENT. 3. CIT 4. CIT (APPEALS) 5. DR ITAT NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGI STRAR ITAT. 4 MISC. APP. NO. 414 (DEL) OF 2010