Sh. Sunil Chand Aggarwal, Gurgaon V. ITO, Gurgaon

ITA 1595/DEL/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1262 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: FRIDAY, NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER M.A. NO. 322/DEL/2019 (ARISING OUT OF 1595/DEL./2015) AND ITA NO.1595/DEL./2015 ASSESSMENT YEAR: 2009-10 SHRI SUNIL CHAND AGGARWAL, KW-31, KENWOOD DRIVE, MALIBU TOWN, SOHNA ROAD, SECTOR -47, GURGAON VS. ITO, WARD-1(1), GURGAON PAN : ADUPA7047C (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: M.A. NO. 322/DEL/2019 THE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE APPLICANT FOR RECALLING OF THE ORDER DATED 08.10.20 18, WHEREBY THE APPEAL WAS DISMISSED FOR NON-PROSECUTION. APPELLANT BY MS. TAMANNA, CA RESPONDENT BY DR. DHEERAJ JAIN, SR.DR DATE OF HEARING 11.12.2020 DATE OF PRONOUNCEMENT 16.12.2020 2 M.A. NO.322/DEL./2019 & ITA NO. 1595/DEL./2015 2. LEARNED COUNSEL FOR THE APPLICANT SUBMITTED THAT THE NOTICE DATED 16 TH JULY, 2018 FOR APPEARANCE ON 8 TH OCTOBER, 2018 WAS DULY RECEIVED IN TIME BUT DUE TO SOME MISUNDERSTAND ING ON BEHALF OF SH. SUNIL CHAND AGARWAL, WHO WAS BUSY IN MARRIAGE PREPARATION OF HER DAUGHTER, WHICH WAS SCHEDULED FO R JANUARY, 2019, HE COULD NOT COMMUNICATE WITH HIS COUNSEL. HE FURTHER SUBMITTED THAT NON-APPEARANCE OF APPLICANTS COUNSE L IN THE PRESENT CASE IS NEITHER INTENTIONAL NOR MALA FIDE . THE APPLICANT IS VERY MUCH INTERESTED IN PURSUING THE APPEAL, THEREF ORE, THE ORDER DATED 08.10.2018 MAY BE RECALLED. 3. LEARNED DR HAS NO OBJECTION ON THE REQUEST OF LEA RNED COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO-CONFE RENCING AND PERUSED THE RELEVANT MATERIAL ON RECORD. IN OUR CONSIDERED VIEW, THE APPLICANT HAS EXPLAINED REASONABLE AND SU FFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 08.10.2018. THEREF ORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 08.10.2018 IS HEREBY RECALLED. ACCORDINGLY, THE MISCELLANEOUS APPLICATION IS ALLOW ED. ITA NO. 1595/DEL./2015 5. APROPOS THE APPEAL, AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO TAX ARREARS FOR ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 202 0. 6. LEARNED DR DID NOT OBJECT TO THE SAME. 4. IN VIEW OF ABOVE, WE ACCEPT THE REQUEST OF THE ASS ESSEE FOR WITHDRAWAL OF THE APPEAL. HOWEVER, IF THE DISPUTE R ELATING TO TAX 3 M.A. NO.322/DEL./2019 & ITA NO. 1595/DEL./2015 ARREARS IS NOT ULTIMATELY RESOLVED IN TERMS OF THE VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE SHALL BE AT LIBE RTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF THE APP EAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS AL LOWED AND THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAW N. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DECEMBER, 2020. SD/- SD/- (KULDIP SINGH) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16 TH DECEMBER, 2020. RK/- (D.T.D.S.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI