AGEMO Exim Ltd., Uttar Pradesh V. ACIT, Meerut

MA 184/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3816 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 1999-2000
• Appeal Filed On: 19-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER MA No.184/Del/2020 (In ITA No.3389/Del/2016) Assessment Year: 1999-2000 M/s. AGEMO Exim Limited 82/1, Railway Road, Meerut City, Uttar Pradesh PAN No. AABCA 9965E Vs. ACIT Circle-1 Meerut (APPELLAN (RESPONDENT) Appellant Sh. Ashwani Kumar Jain Respondent Sh. Sanjay Kumar, SR. DR Date of hearing: 24/06/2022 Date of Pronouncement: 24/06/2022 ORDER PER N.K. BILLAIYA, AM: This Miscellaneous Application by the assessee is directed towards the order of this Tribunal in ITA No.3389/Del/2016 order dated 13.08.2018. 2. The assessee contends that the Tribunal has dismissed its appeal in limine. The Counsel before us stated that the appeal 2 could not be attended because the authorized representative was medically unfit on the date of hearing. It is the say of the Counsel that in any case the Tribunal ought to have decided the appeal on merits of the case. A rectifiable mistake has crept in the order of the Tribunal which needs rectification. 3. We have carefully perused the order of this Tribunal in ITA No.3389/Del/2016 dated 13.08.2018. We find that the appeal has dismissed the appeal for non prosecution drawing support from the decision in the case of Multi Plan India Private Limited 38 ITD 320 (Del). In our considered opinion the Tribunal ought to have decided the appeal on merits of the case and, therefore, a rectifiable mistake has crept u/s.254 (2) of the Act and the same need to be rectified. We accordingly recall the order of this Tribunal in ITA No.3389/Del/2016 and direct the registry to list the appeal for hearing on 11.10.2022 since the date has been noted by the Counsel and the DR no notice need to be served. 5. In the result, the miscellaneous application filed by the assessee is allowed. 3 Decision announced in the open court on 24.06.2022. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 24.06.2022 Date on which the typed draft is placed before the dictating Member 24.06.2022 Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order