Nirmala Jagannathan, New Delhi v. ITO, New Delhi

MA 522/DEL/2010 | 2004-2005
Pronouncement Date: 18-02-2011 | Result: Allowed

Appeal Details

RSA Number 52220124 RSA 2010
Bench Delhi
Appeal Number MA 522/DEL/2010
Duration Of Justice 2 month(s) 24 day(s)
Appellant Nirmala Jagannathan, New Delhi
Respondent ITO, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 18-02-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 18-02-2011
Assessment Year 2004-2005
Appeal Filed On 24-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F DELHI BEFORE SHRI A.D. JAIN AND SHRI K.G. BANSAL M.A. NO. 522(DEL)/2010 (ARISING OUT OF ITA NO. 928(DEL)/2010) ASSESSMENT YEAR: 2004-05 MRS. NIRMALA JAGANATHAN INCOME-TAX OFFICER PROP. M/S KIRAT VS. WARD 24(3) NEW DELHI. F-221 SAINIK FARMS NEW DELHI-110062. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI R.K. MEHRA C.A. RESPONDENT BY : SHRI AMRENDRA KUMAR SR. DR ORDER PER K.G. BANSAL ; AM IN THIS CASE THE TRIBUNAL HAD PASSED THE ORDER O N 23.8.2010 IN WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION. THE ASSESSEE FILED A MISCELLANEOUS APPLICATION ON 24.11.2010 REQUESTING FOR RECALLING THE ORDER ON THE GROUND THAT SHE WAS NOT AWARE ABOUT FIXATION OF THE APPEAL ON 23.8.2010 AS HIS REPRE SENTATIVE DID NOT INFORM ABOUT THE SAME. THE APPLICATION WAS ACCOMPANI ED BY AN AFFIDAVIT OF THE ASSESSEE TO THE EFFECT THAT SHE WAS NOT IN FORMED ABOUT THE FACT THAT THE CASE HAS BEEN ADJOURNED FROM 06.05.2010 TO 23.8.2010. 2. DURING THE COURSE OF HEARING THESE VERY S UBMISSIONS WERE MADE BY THE LD. COUNSEL FOR THE ASSESSEE. THE LD. DR O PPOSED THE APPLICATION ON THE GROUND THAT THE REPRESENTATIVE OF THE ASSESSE E HAD ATTENDED ON 06.05.2010 WHEN THE CASE WAS ADJOURNED TO 23.8. 2010. MA NO. 522(DEL)/2010 2 3. WE HAVE CONSIDERED THE FACTS OF THE CASE AND SUBMISSIONS MADE BEFORE US. THE ASSESSEE IS A LADY AGED ABOUT 7 6 YEARS AND IS DEPENDENT UPON THE HELP OF OTHERS FOR MEETING LEGAL OBL IGATION. SHE HAS SPECIFICALLY DEPOSED THAT HER REPRESENTATIVE DID NOT INFORM HE R ABOUT THE ADJOURNMENT OF THE CASE TO 23.08.2010. OBVIOUSLY HE ALSO DID N OT ATTEND ON THIS DATE. THEREFORE IT IS HELD THAT NON-REPRESENTATION WAS ON ACCOUNT OF REASONS BEYOND THE CONTROL OF THE ASSESSEE. IN THESE CI RCUMSTANCES WE THINK IT FIT TO RECALL THE ORDER SO THAT THE APPEAL MAY BE HE ARD ON MERITS. IT IS ORDERED ACCORDINGLY. 4. IN THE RESULT THE APPLICATION IS ALLOWED. 4.1 THE CASE IS FIXED FOR HEARING ON 19.04.2011. THIS WAS COMMUNICATED TO BOTH THE PARTIES IN THE OPEN COU RT. THE ORDER WAS ALSO PRONOUNCED IN THE OPEN COURT ON 18.2.2011. SD/- SD/- (A.D. JAIN) (K.G.BANSAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE OF ORDER: 18TH FEBRUARY 2011. SP SATIA COPY OF THE ORDER FORWARDED TO:- MRS. NIRMALA JAGANATHAN NEW DELHI. ITO 24(3) NEW DELHI. CIT(A) CIT THE DR ITAT NEW DELHI. ASSISTANT REGISTRAR.