Saroj Aggarwal, Delhi v. ACIT, New Delhi

MA 65/DEL/2010 | 2003-2004
Pronouncement Date: 23-04-2010 | Result: Allowed

Appeal Details

RSA Number 6520124 RSA 2010
Assessee PAN AAEPA1489M
Bench Delhi
Appeal Number MA 65/DEL/2010
Duration Of Justice 2 month(s) 6 day(s)
Appellant Saroj Aggarwal, Delhi
Respondent ACIT, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 23-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 23-04-2010
Assessment Year 2003-2004
Appeal Filed On 16-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH A DELHI ] BEFORE SHRI RAJPAL YADAV JM & SHRI K. D. RA NJAN AM MISC. APP. NO. 65 (DEL) OF 2010. [ IN I. T. APPEAL NO. 314 (DEL) OF 2007 ] ASSESSMENT YEAR : 2003-04. MS. SAROJ AGGARWAL ASSTT. COMMISSIONER OF I NCOME-TAX PROP. M/S. SHRI GANESHA VS. C I R C L E : 28 (1) 3135 MAZJID KHAJOOR DHARAMPURA N E W D E L H I. D E L H I 110 006. P A N / G I R NO. AAE PA 1489 M. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI SANJEEV KWATRA C. A.; DEPARTMENT BY : SHRI H. K. LAL SR. D. R.; O R D E R. PER K. D. RANJAN AM : THE ASSESSEE VIDE MISC. APPLICATION HAS SUBMITTED T O RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 26 TH FEBRUARY 2008. 2. IN THIS MISC. APPLICATION FILED BY THE ASSESSEE IT HAS BEEN SUBMITTED THAT THE ABOVE APPEAL WAS FIXED BEFORE THE ITAT FOR 26 TH FEBRUARY 2008. IT HAS FURTHER BEEN SUBMITTED IN THE MISC. APPLICATION THAT THE LD. ASSESSEE COULD NOT A PPEAR BEFORE THE HON'BLE BENCH ON THE APPOINTED DATE DUE TO UNFORTUNATE AND SUDDEN DEMISE OF HIS MOTHER AT 7.00 O'CLOCK IN THE MORNING ON 26 TH FEBRUARY 2008. IT HAS ALSO BEEN SUBMITTED THAT T HE ASSESSEE IS VERY MUCH 2 MISC. APP. NO. 65 (DEL) OF 2010. INTERESTED IN GETTING THE APPEAL PROSECUTED AND TH EREFORE HAS REQUESTED TO RECALL THE EX-PARTE ORDER DATED 26 TH FEBRUARY 2008. ON THE OTHER HAND THE LD. SR. DR SUPPORTED THE ORDER OF THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE THEREFORE RECALL THE ORDER DATED 26 TH FEBRUARY 2008. THE APPEAL IS FIXED FOR HEARING ON 25 TH MAY 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PAR TIES WERE INFORMED IN THE OPEN COURT. 4. IN THE RESULT THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON : 23 RD APRIL 2010. SD/- SD/- [ RAJPAL YADAV ] [ K. D. RANJA N ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23 RD APRIL 2010. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT 4. CIT (APPEALS) 5. DR ITAT NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR ITAT. 3 MISC. APP. NO. 65 (DEL) OF 2010. 4 MISC. APP. NO. 65 (DEL) OF 2010.