Rajesh Kumar, Ghaziabad V. ACIT Circle 56(1), New Delhi

MA 10/DEL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2178 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 02-05-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 08-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 ITA No. 10/Del/2024 Rajesh Kumar Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUAMR U.S., JUDICIAL MEMBER M.A No. 10/Del/2024 In (ITA No. 2157/Del/2019 ( A.Y 2012-13) Rajesh Kumar a-501, Nirla Eden park, Ahinsa Khand, Indirapuram, Ghaziabad Uttar Pradesh PAN-AHPPK1435P (APPLICANT) Vs ACIT Circle-56(1) New Delhi (RESPONDENT) Applicant by Sh. Prince Mohan Singh, Adv Respondent by Sh. Anuj Garg, SR. DR ORDER SH. YOGESH KUAMR U.S., JM The present Miscellaneous Application has been filed by the Assessee for recalling of the order dated 23.06.2023 in ITA No. 2157/Del/2019 wherein the Tribunal has dismissed the appeal. 2. The Ld. Counsel submitted that the Assessee and the representative of the Assessee could not appear on the hearing date of the Appeal as the date of hearing was not entered in the diary, Date of Hearing 03/05/2023 Date of Pronouncement 28/05/2024 2 ITA No. 10/Del/2024 Rajesh Kumar Vs. ACIT therefore, sought for an opportunity of being heard, thus, sought for restoring the Appeal. 3. Per contra, the Departmental Representative vehemently opposed the contentions of the Assessee's Representative and prayed for dismissal of the M.A. 4. We have heard the parties perused the material available on record. Considering the fact that while dismissing the Appeal, the same has been heard ex-parte without hearing the Assessee, the order dated 25/06/2023 is hereby recalled. The appeal is ordered to be restored to its original number and registry is directed to fix the appeal on hearing 25/07/2024 and notified the parties concerned. Order pronounced in the Open Court on 28 th MAY, 2024 Sd/- Sd/- (SHAMIM YAHYA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28/05/2024 R. N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 3 ITA No. 10/Del/2024 Rajesh Kumar Vs. ACIT ASSISTANT REGISTRAR ITAT NEW DELHI