Virender Kuamar Dhingra,, New Delhi v. DCIT, New Delhi

MA 535/DEL/2010 | 1996-1997
Pronouncement Date: 04-03-2011 | Result: Allowed

Appeal Details

RSA Number 53520124 RSA 2010
Assessee PAN AAHPD4469R
Bench Delhi
Appeal Number MA 535/DEL/2010
Duration Of Justice 4 month(s) 24 day(s)
Appellant Virender Kuamar Dhingra,, New Delhi
Respondent DCIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 04-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 04-03-2011
Assessment Year 1996-1997
Appeal Filed On 11-10-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES FRIDAY: NEW DELHI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER MA NO. 535/DEL/2010 (IN ITA NO.456/DEL/06) ASSESSMENT YEAR: 1996-97 SHRI VIRENDAR KUMAR DHINGRA VS. DCIT S-235 GREATER KAILASH-1 CENTRAL CIRCLE-4 NEW DELHI. NEW DELHI. AAHPD4469R (APPELLANT) (RESPONDENT) APPELLANT BY : MS. ROLI CHAUBEY AR RESPONDENT BY : SH. K. RAVI RAMCHANDRAN SR. DR ORDER PER I.P. BANSAL J.M. VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE. T HE ASSESSEE HAS SOUGHT RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 9 TH AUGUST 2010 PASSED IN ITA NO. 456/DEL/06. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED I N LIMNE FOR THE FAILURE OF THE ASSESSEE TO APPEAR ON THE FIXED DATE OF HEARING. IT IS THE CASE OF THE ASSESSEE THAT THE NOTICE VIDE WHICH THE HEAR ING WAS FIXED ON 9 TH AUGUST 2010 WAS NEVER RECEIVED BY THE ASSESSEE AND THE ASSESSEE HAS BEEN ATTENDING ALL OTHER DATES. THE FACTS OF NON-R ECEIVING OF THE NOTICE HAVE BEEN CONFIRMED BY WAY OF AN AFFIDAVIT FILED BY THE ASSESSEE WHICH IS PLACED ON RECORD. MA NO. 535/D/10 2 3. IN THIS VIEW OF THE SITUATION AFTER HEARING BOT H THE PARTIES WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY A REAS ONABLE CAUSE FOR NON- APPEARANCE ON THE FIXED DATE OF HEARING. HENCE WE SET ASIDE AFOREMENTIONED ORDER DATED 9 TH AUGUST 2010 AND RESTORE THE HEARING OF PRESENT APPEAL WHICH WILL BE HEARD IN REGULAR MANNE R ON 14.6.11. BOTH THE PARTIES HAVE NOTED THE AFOREMENTIONED DATE AND HAVE WAIVED THEIR RIGHT TO RECEIVE ANY NOTICE FOR THAT HEARING. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 4.3.11 SD/- SD/- (SHAMIM YAHYA) (I.P. BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER * KAVITA DATED: 4.3.11 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT