Sh. Ashok Gupta, New Delhi v. ACIT, New Delhi

MA 498/DEL/2009 | 2003-2004
Pronouncement Date: 05-03-2010 | Result: Allowed

Appeal Details

RSA Number 49820124 RSA 2009
Assessee PAN APRIL2010A
Bench Delhi
Appeal Number MA 498/DEL/2009
Duration Of Justice 5 month(s) 20 day(s)
Appellant Sh. Ashok Gupta, New Delhi
Respondent ACIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 05-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 05-03-2010
Assessment Year 2003-2004
Appeal Filed On 15-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `FRIDAY : NEW DELHI BEFORE SHRI C.L. SETHI JUDICIAL MEMBER AND SHRI DEEPAK R. SHAH ACCOUNTANT MEMBER M.A.NO.498/DEL/2009 (IN I.T.A. NO.3128/DEL/2007) ASSESSMENT YEAR : 2003-04 SHRI ASHOK GUPTA ASSTT. COMMISSIONER OF IN COME-TAX C-195 DAYANAND COLONY VS. CIRCLE 32(1) NEW DELHI. LAJPAT NAGAR-IV NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI TARA NDEEP SINGH CA. `RESPONDENT BY : SMT. PRATI MA KAUSHIK SR. DR. O R D E R PER DEEPAK R. SHAH ACCOUNTANT MEMBER BY THIS PETITION THE PETITIONER SEEKS INDULGENCE OF THIS TRIBUNAL TO RECALL ORDER DATED 12 TH MAY 2009 IN ITA NO.3128/DEL/2007 DISMISSING THE APPEAL IN VIEW OF PROVISIONS OF RULE 19(2) OF THE I NCOME-TAX APPELLATE TRIBUNAL RULES AND RELYING ON THE DECISION IN THE C ASES OF CIT VS. MULTIPLAN (INDIA) LTD. 38 ITD 320 (DEL) AS ON THE DATE OF H EARING I.E. 12.5.2009 NONE 2 WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE THE P ARTIES INFORMED IN THE OPEN COURT ON THE LAST DATE OF HEARING I.E. ON 15 TH APRIL 2009. 2. SHRI TARANDEEP SINGH CA APPEARED BEFORE US ON B EHALF OF THE ASSESSEE/APPLICANT WHEREAS SMT. PRATIMA KAUSHIK SR . DR REPRESENTED THE REVENUE. 3. IN THE MISC. APPLICATION IT IS SUBMITTED BY THE ASSESSEE THAT AT THE TIME OF HEARING OF THIS APPEAL ON 12 TH MAY 2009 THE ASSESSEES COUNSEL GOT PREOCCUPIED IN A HEARING BEFORE SPECIAL BENCH OF IT AT IN ANOTHER MATTER AND BY THE TIME HE GOT FREE THE APPEAL WAS ALREADY HEARD AND DISMISSED IN VIEW OF NON-APPEARANCE OF ANYONE ON BEHALF OF THE A SSESSEE. AFFIDAVIT OF MR. TARANDEEP SINGH IN THIS REGARD HAS ALSO BEEN F URNISHED BY THE ASSESSEE. THEREFORE IT IS REQUESTED THAT THE MISTAKE COMMITT ED BY THE COUNSEL MAY BE CONDONED. ON THE OTHER HAND THE LEARNED DR SMT. P RATIMA KAUSHIK OPPOSED THE MISC. PETITION FILED BY THE ASSESSEE. 4. AFTER CONSIDERING RIVAL SUBMISSIONS WE FIND THA T THE APPELLANT WAS PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE WH EN THE APPEAL WAS CALLED ON FOR HEARING. WE THEREFORE IN TERMS OF PROVISO TO RULE 24 OF THE ITAT RULES SET ASIDE THE EX PARTE ORDER AND RESTOR E THE APPEAL. THE ORDER OF THE TRIBUNAL DATED 12 TH MAY 2009 IS ACCORDINGLY RECALLED. 3 5. AT THE TIME OF CONCLUSION OF HEARING THE DATE OF HEARING OF APPEAL HAS BEEN FIXED AS 28 TH APRIL 2010 AND HENCE BOTH THE PARTIES HAVE DISPENSED WITH ISSUE OF SERVICE OF NOTICE FOR HEARING. 6. IN THE RESULT THE MISC. APPLICATION IS ALLOWED. 7. THE ORDER PRONOUNCED IN THE OPEN COURT ON CONCLU SION OF HEARING ON 5 TH MARCH 2010. SD/- SD/ (C.L. SETHI) (DEEPAK R. SHAH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 5 TH MARCH 2010. COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR ITAT.