Kross Diamonds Pvt. Ltd., New Delhi V. ITO, Ward- 14(4), New Delhi

MA 108/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1443 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-06-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 26-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHIVAM MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER MA No.108/Del/2023 (in ITA No.8341/DEL/2019) (Assessment Year: 2011-12) Kross Diamonds Pvt. Ltd., vs. ITO, Ward 14 (4), B-45/47, Basement, New Delhi. Connaught Place, New Delhi – 110 001. (PAN : AADCK3002A) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : Shri Shivam Malik, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 14.06.2024 Date of Order : 26.06.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : By way of this misc. application, applicant/assessee seeks recall of the ex-parte order of the Tribunal in ITA No.8341/Del/2019 for AY 2011-12 vide order dated 07.09.2022. 2. We have heard both the parties and perused the records. 3. Ld. Counsel for the assessee submitted that non-appearance on the date of hearing was due to lack of receipt of notice of hearing and 2 MA No.108/DEL/2023 accordingly, he prayed that order may be recalled and assessee may be given an opportunity to canvass the appeal properly. 4. Ld. DR for the Revenue did not have any objection in this regard. 5. Upon careful consideration and in the interest of justice, we recall the aforesaid ex-parte order of the Tribunal. Registry is directed to fix the case in normal course. 6. In the result, the misc. application filed by the assessee is allowed in terms of our above order. Order pronounced in the open court on this 26 th day of June, 2024. Sd/- sd/- (ANUBHAV SHARMA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 26 th day of June, 2024 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.