Rameswar Dass Surender Kumar, Karnal v. ITO, Karnal

MA 509/DEL/2009 | 2004-2005
Pronouncement Date: 19-02-2010 | Result: Allowed

Appeal Details

RSA Number 50920124 RSA 2009
Assessee PAN AABFR1539G
Bench Delhi
Appeal Number MA 509/DEL/2009
Duration Of Justice 5 month(s)
Appellant Rameswar Dass Surender Kumar, Karnal
Respondent ITO, Karnal
Appeal Type Miscellaneous Application
Pronouncement Date 19-02-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 19-02-2010
Date Of Final Hearing 30-12-2009
Next Hearing Date 30-12-2009
Assessment Year 2004-2005
Appeal Filed On 18-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH F DELHI ] BEFORE SHRI C. L. SETHI JM & SHRI K. D. RA NJAN AM MISC. APP. NO. 509 (DEL) OF 2009. [ IN I. T. APPEAL NO. 1894 (DEL) OF 2008 ] ASSESSMENT YEAR : 2004-05. M/S. RAMESHWAR DASS SURENDER KUMAR THE INCOME-TAX OFFICER 128 NEW ANAJ MANDI TARAORI VS. W A R D : 3 DISTT. K A R N A L PIN : 132 116. K A R N A L. P A N / G I R NO. AAB FR 1539 G. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI S. C. GARG C. A.; DEPARTMENT BY : MS. BANITA DEVI NAOREM SR. D . R.; O R D E R. PER K. D. RANJAN AM : THE ASSESSEE VIDE MISC. APPLICATION ALONG WITH AFFI DAVIT HAS REQUESTED TO RECALL EX-PARE ORDER PASSED BY THE TRIBUNAL DATED 17TH JUN E 2009 DISMISSING THE APPEAL IN LIMINE. 2. THE ASSESSEE IN ITS MISC. APPLICATION HAS SUBMIT TED THAT THE TRIBUNAL IN ITS ORDER HAS NOTED THAT THE NOTICE ISSUED ON 26/02/2009 FIXING T HE CASE FOR HEARING WAS RECEIVED BACK UN- 2 MISC. APP. NO. 509 (DEL) OF 2009. SERVED WITH POSTAL REMARKS 'NSP'. IT IS SUBMITTED THAT THE ASSESSEE DID NOT RECEIE ANY NOTICE NOR WAS INFORMED THAT THERE WAS ANY NOTICE. IT IS FURTHER NOTED IN THE ORDER THAT NOTICE WAS ISSUED ON 8/04/2009 FIXING THE CASE FOR HEARING ON 17/06/2009. THE NOTICE WAS NOT RECEIVED BY THE TRIBUNAL UN-SERVED. THEREBY THE HON'BLE TR IBUNAL DREW THE PRESUMPTION THAT NOTICE WAS DULY SERVED. THE ASSESSEE HAS FURTHER REQUESTED THAT THE SECOND NOTICE WAS RECEIVED NEITHER BY THE ASSESSEE NOR ANY OF ITS REPRESENTATI VES AND THERE IS NO CHANGE TILL DATE IN THE ADDRESS OF THE ASSESSEE AND THE ASSESSEE HAS BEEN C ONTINUOUSLY CARRYING ON BUSINESS AT THE SAME ADDRESS. IT HAS BEEN SUBMITTED THAT THE ASSES SEE IS VERY MUCH INTERESTED IN GETTING THE APPEAL PROSECUTED AND THEREFORE HAS REQUESTED TO RECALL THE EX-PARTE ORDER DATED 17TH JUNE 2009. THE LD. SR. DR SUPPORTED THE ORDER OF THE TR IBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. WE THEREFORE RECALL THE ORDER D ATED 17TH JUNE 2009. THE APPEAL IS FIXED FOR HEARING ON 15TH APRIL 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 : 19TH FEBRUARY 2010. SD/- SD/- [ C. L. SETHI ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19TH FEBRUARY 2010. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 3 MISC. APP. NO. 509 (DEL) OF 2009. 2. RESPONDENT. 3. CIT 4. CIT (APPEALS) 5. DR ITAT NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR ITAT. 4 MISC. APP. NO. 509 (DEL) OF 2009.