Karl Storz Endoscopy India Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 153/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5362 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I1
• Assessment Year: 2008-2009
• Appeal Filed On: 15-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) (Through Video Conferencing) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER And DR. B.R.R.KUMAR, ACCOUNTANT MEMBER MA No.153/Del/2020 (Arising out of ITA No.4063/DEL/2016 [Assessment Year: 2008-09] M/s Karl Storz Endoscopy (I) Pvt. Ltd. 11 th Floor, Dr. GopalDas Bhawan, 28, Barakhamba Road, New Delhi-110001 Vs. Income Tax Officer, Ward-5(2), New Delhi PAN-AAACK4816D Assessee Revenue Assessee by Sh. V. K. Sabharwal, Adv. Revenue by Sh. Mrinal Kumar Das, Sr.DR Date of Hearing 07.01.2022 Date of Pronouncement 17.01.2022 ORDER PER Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER : The order in this case has been passed by the Tribunal dated 16.12.2019 going to non-attendance of any representative from the assessee side. The assessee in his Miscellaneous Application submitted that the assessee is prevented by reasonable and sufficient cause to make compliance any of the notices issued because of non-receipt of the notices. It was also pleaded that change in the address has been intimated to the ITAT vide filing their letter dated 25.01.2017 along with revised MA No.153 /Del/2020 2 Form-36, wherein, in column no.10, they have also incorporated the latest communication address, which has not been taken into consideration by the Registry while issuing the notices. 2. We find that contention of the assessee is acceptable and hence recall the order of the Tribunal dated 16.12.2019. The Registry is directed to issue notice to the new address intimated by the assessee in the revised Form No.36. Order pronounced in open court on 17 th day of January, 2022. Sd/- Sd/- [KUL BHARAT] [B R R KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 17.01.2022. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi