M/s. UGS Finance Pvt. Ltd., New Delhi V. DCIT, New Delhi

MA 196/DEL/2018

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0876 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 13-04-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 26-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER MA No. 196/Del/2018 (In ITA No. 1932/Del/2016) (Assessment Year: 2004-05) M/s. UGS Finance Pvt. Ltd, 401, 4 th Floor, 3198/15, Arihant Plaza, Gali No. 1, Sangtrasthan, Paharganj, New Delhi Vs. DCIT, Central Circle-9, New Delhi (Appellant) (Respondent) PAN:AAACU1658B Assessee by : None Revenue by: Sh. Amit Katoch, Sr. DR Date of Hearing 21/07/2023 Date of pronouncement 10/10/2023 O R D E R PER M. BALAGANESH, A. M.: 1. By virtue of this miscellaneous application, the assessee seeks to recall the ex parte order passed by this tribunal in ITA No. 1932/Del/2016 dated 13.2.2018 for the Asst Year 2004-05. 2. None appeared on behalf of the assessee despite issuance of notice at the given address on several occasions. Infact the employees of the assessee Shri Dharmesh Kumar Jha on 30.9.2022 and Shri Keshav Jha on 23.12.2022 had appeared before this tribunal and had sought adjournment. Thereafter, there was no appearance from the side of the assessee. Hence we proceed to dispose of this miscellaneous application on hearing the ld. DR and based on materials available on record. MA No. 196/Del/2018 M/s. UGS Finance Pvt. Ltd Page | 2 3. We find that the original appellate order was passed by this tribunal ex parte by applying the decision of Multiplan India without deciding the issue on merits. Hence the order is bound to be recalled in terms of Rule 24 of the Income Tax Tribunal Rules and is accordingly recalled. Registry is directed to fix the main appeal for hearing on 23.11.2023 after issuing notices to both the parties. 4. In the result, the miscellaneous application of the assessee is allowed. Order pronounced in the open court on 10/10/2023. -Sd/- -Sd/- (KUL BHARAT) (M BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10/10/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi