M/s Esha Securities Ltd., New Delhi V. ACIT, New Delhi

MA 125/DEL/2020

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116065 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-09-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 15-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER MA No.125/Del/2020 (Arising out of ITA No.3095/Del/2013) (Assessment Year : 2004-05) M/s. Esha Securities Ltd., 59/17, Bahubali Apartment, New Rohtak Road, Karol Bagh, New Delhi PAN No. AAACE 2862 P Vs. ACIT Central Circle – 13, New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Pranav Yadav, Adv. Revenue by Shri Om Prakash, Sr. D.R. Date of hearing: 22.09.2023 Date of Pronouncement: 22.09.2023 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned Misc. Application under section 254(2) of the Act has been directed at the instance of the assessee seeking to recall the appellate order of the ITAT in ITA No.3095/Del/2013 dated 26.09.2016. 2. As per Misc. Application, the grievance of the assessee is that the grounds raised in the appeal have not been decided on merits and appeal has been dismissed exparte, in terms of Rule 24 of ITAT Rules. Therefore, assessee prayed that the captioned appeal be recalled. 3. On the other hand, the learned DR for the Revenue has no objection. MA No.125/Del/2020 M/s Esha Securities Ltd. vs. ACIT 2 4. In the light of the discussions transpired, the appellate order of the Tribunal in ITA No.3095/Del/2013 dated 26.09.2016 is recalled for fresh hearing denovo in exercise of powers conferred under section 254(2) of the Act and direct the Registry to fix the captioned appeal for fresh hearing on 13.12.2023. 5. In the result, the Misc. Application filed by the assessee stands allowed. Order was pronounced in the open court on 22.09.2023 Sd/- Sd/- (ASTHA CHANDRA) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 22.09.2023 Priti Yadav, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI