Sushma Behl, Dehradun v. ITO, Dehradun

MA 80/DEL/2010 | 2004-2005
Pronouncement Date: 16-04-2010 | Result: Allowed

Appeal Details

RSA Number 8020124 RSA 2010
Assessee PAN AHXPB5688D
Bench Delhi
Appeal Number MA 80/DEL/2010
Duration Of Justice 2 month(s)
Appellant Sushma Behl, Dehradun
Respondent ITO, Dehradun
Appeal Type Miscellaneous Application
Pronouncement Date 16-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 16-04-2010
Assessment Year 2004-2005
Appeal Filed On 16-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH G DELHI ] BEFORE SHRI R. P. TOLANI JM & SHRI K. D. R ANJAN AM MISC. APP. NO. 80 (DEL) OF 2010. [ IN I. T. APPEAL NO. 1976 (DEL) OF 2009 ] ASSESSMENT YEAR : 2004-05. SMT. SUSHMA BEHL THE INCOME-TAX OFFICER 183 KARANPUR BLOCK : II VS. W A R D : 1 (2) D E H R A D U N. D E H R A D U N. PAN/GIR NO. AHXPB5688D. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI ASHWANI TANEJA C. A.; DEPARTMENT BY : SHRI N. K. CHAND 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 30 TH NOVEMBER 2009. 2. IN THIS MISC. APPLICATION FILED BY THE ASSESSEE IT HAS BEEN SUBMITTED THAT THE ABOVE APPEAL WAS FILED BEFORE THE TRIBUNAL ON 11 TH MAY 2009 AND WAS FIXED BEFORE THE ITAT FOR 2 MISC. APP. NO. 80 (DEL) OF 2010. 30 TH NOVEMBER 2009. IN THE MISC. APPLICATION IT HAS FURTHER BEEN SUBMITTED THAT THE ASSESSEE HAD FILED A PAPER BOOK ON 21/11/2009 ALONG WITH WRITTEN SUBMISSIONS WITH A REQUEST THAT APPEAL MAY BE DECIDED ON MERITS. PERHAPS THE SAME HAS NOT BEEN PLACED ON FILE DURING HEARING BEFORE THE TRIBUNAL RESULTING IN EX-PARTE O RDER. IT HAS ALSO BEEN SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN GETTING THE APPEAL PROSECUTED AND THEREFORE HAS REQUESTED TO RECALL THE EX-PARTE ORDER DATED 30 TH NOVEMBER 2009. 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 FIND THAT THE ASSESSEE HAD FILED THE PAPER BOOK ALO NG WITH THE WRITTEN SUBMISSIONS. IT HAS BEEN STATED IN THE WRITTEN SUBMISSIONS THAT THE ASSESSEE COULD NOT AFFORD THE FEE OF THE COUNSEL AND HENCE ISSUE WAS TO BE DECIDED ON THE BASIS OF WRITT EN SUBMISSIONS. THUS PAPER BOOK AND WRITTEN SUBMISSIONS WERE NOT TAKEN INTO CONSIDERATION WHILE DECIDING THE APPEAL EX-PARTE. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE THEREFORE RECALL THE ORDER DATED 30 TH NOVEMBER 2009. THE APPEAL IS FIXED FOR HEARING ON 06 TH JULY 2010 FOR WHICH NO NOTICE WILL BE SERVED. BOTH THE PART IES 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 : 16 TH APRIL 2010. SD/- SD/- [ R. P. TOLANI ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16TH APRIL 2010. *MEHTA * 3 MISC. APP. NO. 80 (DEL) OF 2010. 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. 4 MISC. APP. NO. 80 (DEL) OF 2010.