Vivek Chandela, New Delhi V. ITO, New Delhi

MA 162/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1561 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-08-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 04-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA no. 162/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. No. 162/Del/2019 ( In ITA No. 976/DEL/2016) [Assessment Year: 2011-12] Mr. Vivek Chandela, J-11/29, GF Rajouri Garden, NewDelhi-110027. PAN: ADSPC3753F Vs Income Tax Officer, Ward-62(2), New Delhi. APPLICANT RESPONDENT Assessee represented by: None Department represented by: Sh. Kanav Bali, Sr. DR Date of hearing 05.08.2022 Date of pronouncement 06.10.2022 O R D E R PER KUL BHARAT, JM: This miscellaneous application has been preferred by the assessee, seeking recalling of the order dated 01.01.2019 passed ex parte to the assessee, by the ITAT Delhi Bench “B” in ITA no. 976/Del/2016 pertaining to the assessment year 2011-12. 2. In the application it is stated that the assessee had not received any notice of hearing. The assessee has stated that its permanent residence is “WZ-102 Khayala Village, Vishnu Garden, new Delhi-110018”. 3. Learned Sr. DR opposed the submissions. 2 MA no. 162/Del/2019 4. We have heard rival submissions and perused the material available on record. We find that the assessee has stated in the affidavit that he did not receive any notice of hearing. Therefore, looking to the facts and submissions made, we recall our order dated 01.01.2019 passed in ITA no. 976/Del/2016 and restore the appeal to its original number. The Registry is directed to fix ITA no. 976/Del/2016 for hearing in due course by issuing notice of hearing to the assessee at the address given in this application. 5. Misc. application filed by the assessee stands allowed. Order pronounced in open court on 6 th October, 2022. Sd/- Sd/- (DR. B.R.R. KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI