Raj Veer Singh, New Delhi V. ACIT, New Delhi

MA 149/DEL/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8843 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 05-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANGEETA YADAV
• Assessee Lawyers: VENKTESH CHAURASIA

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”–‘Friday’ : NEW DELHI ] BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY, JUDICIAL MEMBER (Through Video Conferencing) Misc. App. No. 149/Del/2021. [ in ITA. No. 964/Del/2015 ] (Assessment Year : 2010-11) Shri Raj Veer Singh, Prop. Nutech Builders, 25 – Shanti Kunj; Behind Pocket D–3, Vasant Kunj, New Delhi – 110 070. PAN: ABBPS1866N Vs. ACIT, Circle : 24 (1), New Delhi. (Applicant) (Respondent) Assessee by : Shri Venktesh Chaurasia, Adv.; Department by: Ms. Sangeeta Yadav, Sr. D. R.; Date of Hearing : 29/10/2021 Date of pronouncement : 11/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This Miscellaneous Application No. 149/Del/2021 is filed in ITA. No. 964/Del/2015 for assessment year 2010-11 decided by the co-ordinate bench on 8.08.2018, dismissing it for non-prosecution. 2. The assessee submitted that no notice of hearing was received by the assessee and, therefore, there is an error in the order of the co-ordinate bench. 3. The ld. AR reiterated the same facts. 4. The ld. DR objected to the Misc. application. 5. We find that the appeal of the assessee was dismissed for non-prosecution as none appeared before the co-ordinate bench on the date of hearing. The assessee has shown a sufficient cause that no notice of hearing was Misc. App. No. 149/Del/2021 (in ITA. No. 964/Del/2015 – A.Y. 2010-11) Page | 2 received. In absence of any receipt of notice naturally the assessee could not have remained present on that date. The order of the co-ordinate bench is also not on the merits of the issue. In view of this, we find that according to Rule 24 of the ITAT Rules, 1963, this appeal deserves to be recalled. Accordingly, we allow the Misc. application of the assessee recalling the order of the ITAT and fix the date of hearing of the appeal on 14.12.2021. No notice is required to be issued as dates are noted by the parties in the open court. Accordingly, the Miscellaneous application is allowed. Order pronounced in the open court on : 11/11/2021. Sd/- Sd/- ( K. N. CHARY ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 11/11/2021. *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi Date of dictation 11.11.2021 Date on which the typed draft is placed before the dictating member 11.11.2021 Date on which the typed draft is placed before the other member 11.11.2021 Date on which the approved draft comes to the Sr. PS/ PS 11.11.2021 Misc. App. No. 149/Del/2021 (in ITA. No. 964/Del/2015 – A.Y. 2010-11) Page | 3 Date on which the fair order comes back to the Sr. PS/ PS 11.11.2021 Date on which the final order is uploaded on the website of ITAT 11.11.2021 date on which the file goes to the Bench Clerk 11.11.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order