MA NO. 125/DEL/2012


                       IN THE INCOME TAX APPELLATE TRIBUNAL
                             DELHI BENCH "F" NEW DELHI
                      BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER
                                          AND
                    SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER
                                 MA NO. 125/Del/2012
                              (IN ITA NO. 5166/DEL/2011)
                                       A.Y. ------
Indian Institute of Gems & Jewellery,    vs.       Director of Income Tax (Exemption)
F-Block, I-7, Ground Floor,                        Aayakar Bhavan, Distt. Centre,
Jhandewalan,                                       Laxmi Nagar, Delhi ­ 110 092
New Delhi ­ 110 055
 (PAN : AACC13760L)
(Appellant]                                        (Respondent)

      ASSESSEE BY                 :      Sh. Avineesh Matta, CA
      DEPARTMENT BY               :      Ms. Meeta Sinha, D.R.
                                         ORDER
PER SHAMIM YAHYA, AM
      By way of this Misc. application assessee seeks recall of order of the

Tribunal passed in ITA No. 5166/Del/2011 dated 19.1.2012. The said appeal was

dismissed for non-prosecution.          Now the assessee has submitted that             an

employee was entrusted with the task of filing of appeal before the ITAT who left

the job without handing-over the acknowledgement of filing. Hence, the assessee

came to know about the order only when exparte order was passed by the

Tribunal. Accordingly, it is pleaded that the aforesaid order of the Tribunal be

recalled and assessee be granted an opportunity to canvas the case on merits.

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                                                                     MA NO. 125/DEL/2012







Ld. Departmental Representative did not have any objection to the above

proposition.    Accordingly, after careful consideration, we recall our aforesaid

order dated 19.1.2012. The Registry is directed to fix the appeal on 28.1.2013.


2.     In the result, the Misc. application filed by the assessee stands allowed.

         Order pronounced in the open court on 30/11/2012.

       Sd/-                                                                Sd/-

 [A.D. JAIN]                                                      [SHAMIM YAHYA]
JUDICIAL MEMBER                                                ACCOUNTANT MEMBER
Date: 30/11/2012
SRBhatnagar
Copy forwarded to: -
1.     Indian Institute of Gems & Jewellery, F-Block, I-7, Ground Floor, Jhandewalan,
       New Delhi ­ 110 055
Also at:-
       AVA & Associates, Chartered Accountants, 4-F, Gopala Tower, Rajendra Place,
       New Delhi ­ 110 008.
2.      Director of Income Tax (Exemptions), Aayakar Bhavan, Distt. Centre,
       Laxmi Nagar, Delhi ­ 110 092.
3.     CIT
4.     CIT (A)
5.     DR, ITAT
                                 TRUE COPY                           By Order,
                                                                     Deputy Registrar,
                                                                   ITAT, Delhi Benches









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