Babli, Faridabad V. ITO WARD - 1(2), Faridabad

MA 100/DEL/2023

AI Insights

The case involves Smt. Babli, the appellant, against the ITO Ward-1 (2) Delhi, the respondent, concerning the assessment year 2015-16. The appellant filed a miscellaneous application regarding the dismissal of their earlier appeal (ITA No. 4525/Del/2019), which was dismissed ex parte due to non-compliance with procedural requirements. The tribunal had previously granted the appellant liberty to rectify the defect in the appeal. Upon rectification, the tribunal recalled the appeal and scheduled it for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121497 (ITAT-DELHI)
• Duration Of Justice: 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 21-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MOHIT CHOUDHARY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER M.A No.100/Del/2023 (In ITA No.4525/Del/2019) Assessment Year : 2015-16 Smt. Babli House No.119-R, FF, Bombay Juice Corner Agra Chowk, Palwal Faridabad PAN No.AQXPB1264A Vs. The ITO Ward-1 (2) Delhi (Appellant) (Respondent) Assessee by : Sh. Mohit Choudhary, CA Sh. Harish Kumar Choudhary, CA Sh. Abhishek Jain, CA Department by : Sh. Amit Katoch, SR DR Date of hearing : 22-09-2023 Date of pronouncement : 22-09-2023 O R D E R PER N.K BILLAIYA, AM : This miscellaneous application by the assessee is directed towards the order of this Tribunal in ITA No.4525/Del/2019 dated 30.08.2022 pertaining to A.Y. 2015-16. 2. Before us the Counsel for the assessee pointed out that the appeal was dismissed exparte but a liberty was given to the assessee to rectify the defect and since the defect has been rectified, the appeal may be recalled for fresh disposal. 3. DR fairly conceded to this. 4. We have carefully perused the order of this Tribunal in ITA No.4525/Del/2019. We find that at para-4 of its order the Tribunal dismissed the appeal as the grounds taken were not emanating from the orders of the authorities below. At para 5 the Tribunal has given a liberty to revise the grounds of appeal for recall of the order. 5. Since the assessee has filed revised grounds of appeal, the appeal in ITA No. 4525/Del/2019 is recalled and the registry is directed to list the appeal for fresh hearing on 06.12.2023 which date has been noted by both the parties and hence no notice need to be served. 6. In the result, the miscellaneous application is accordingly allowed. 7. Decision announced in the open court on 22.09.2023. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22-09-2023 *Neha* Copy of order to: - 1 ) The Appellant 2 ) The Respondent 3 ) The CIT 4 ) The CIT(A) 5 ) 6 ) The DR, I.T.A.T., New Delhi//True Copy// Assistant Registrar ITAT, New Delhi