Akhil Kumar Gupta, Meerut v. ACIT, Meerut

MA 54/DEL/2010 | misc
Pronouncement Date: 09-04-2010 | Result: Allowed

Appeal Details

RSA Number 5420124 RSA 2010
Bench Delhi
Appeal Number MA 54/DEL/2010
Duration Of Justice 2 month(s) 18 day(s)
Appellant Akhil Kumar Gupta, Meerut
Respondent ACIT, Meerut
Appeal Type Miscellaneous Application
Pronouncement Date 09-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 09-04-2010
Assessment Year misc
Appeal Filed On 21-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI SHAMIM YAHYA MISC. APPLI. NO. 54(DEL)2010 [IN IT(SS) NO. 61(DEL)2007] BLOCK PERIOD: 1990-91 TO 2000-01 SHRI AKHIL KUMAR GUPTA L/H(SON OF) THE ASSTT.C OMMISSIONER OF IT LATE SHRI LAKSHMI MOHAN GUPTA V. C.C. MEERU T. MEERUT. (APPLICANT) (RESPONDENT) APPLICANT BY: DR. AJAI KUMAR AREN ADVOCATE RESPONDENT BY: SMT. MON A MOHANTY SR. DR ORDER PER A.D. JAIN J.M . THE ASSESSEES APPEAL IN IT(SS) NO.61(DEL)07 FOR TH E BLOCK PERIOD 1990-91 TO 2000-01 WAS DISMISSED FOR NON-PRO SECUTION VIDE OUR ORDER DATED 4.11.2008 SINCE NONE HAD PUT IN APPEAR ANCE ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL AT THE TIME OF HEA RING OF THE APPEAL ON 4.11.2008 DESPITE NOTICE HAVING BEEN SENT BY REGIS TERED A/D POST. 2. BY VIRTUE OF THE PRESENT APPLICATION THE ASSESS EE CONTENDS THAT ON 4.11.2008 I.E. THE DATE OF HEARING OF THE APPEAL I TSELF THE ASSESSEE LOST HIS SON SHRI ANIL KUMAR GUPTA. A DEATH CERTIFICA TE FROM THE MA 54(D EL)2010 2 CANTONMENT BOARD MEERUT IN THIS REGARD HAS BEEN APPENDED. THE AFFIDAVIT OF SHRI AKIL KUMAR GUPTA LEGAL HEIR OF T HE ASSESSEE IS ALSO ATTACHED STATING THAT THE HEARING ON 4.11.2008 BEF ORE THE TRIBUNAL COULD NOT BE ATTENDED DUE TO THE DEATH OF SHRI ANIL KUMAR GUPTA ELDER BROTHER OF THE DEPONENT. 3. IN VIEW OF THE ABOVE FACTS WE FIND THAT THE ASS ESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING OF THE APPEAL I.E. 4.11.2008. 4. THEREFORE OUR ORDER DATED 4.11.2008 IS RECALLED . THE APPEAL IS RESTORED TO ITS ORIGINAL NUMBER IN SITU. IT SHALL NOW COME UP FOR HEARING ON MERITS ON 28.6.2010. NO FRESH NOTICE SHALL HO WEVER ISSUE SINCE THIS DATE WAS INTIMATED TO THE PARTIES IN THE COURT ITSELF. 5. IN THE RESULT THE APPLICATION FILED BY THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.04.2010. SD/- SD/- (SHAMIM YAHYA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9.04.2010 *RM MA 54(D EL)2010 3 COPY FORWARDED TO: 1. SHRI AKHIL KUMAR GUPTA L/H(SON OF) LATE SHRI LAKSHMI MOHAN GUPTA MEERUT. 2. ACIT CC MEERUT. 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR