Ashish Jindal , Delhi V. ITO ward- 52(4), New Delhi

MA 205/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3434 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 18-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER M.A NO. 205/DEL/2020 IN (ITA NO. 4383/DEL/2019 (A.Y. 2015-16) ASHISH JINDAL 8-SUNDAR NAGAR DELHI PIN: 110003 PAN: AEXPJ2013H (APPLICANT) VS ITO WARD-52(4) NEW DELHI PIN 110002 (RESPONDENT) APPLICANT BY SH. VED JAIN, ADV. & SH. ASHISH GOEL, CA RESPONDENT BY SH. M. BERNWAL, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE INCOME-TAX ACT, 1961 READ WITH RULES 24 & 34A OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963 WAS FILED FOR RESTORATION OF THE MAIN APPEAL I.E. ITA NO. 4383/DEL/2019 (ASSESSMENT YEAR 2015-16) WHICH WAS DISMISSED VIDE ORDER DATED 13.03.2020 BY THE TRIBUNAL. 2. THE LD. AR SUBMITTED THAT THE FIRST DATE OF HEARING WAS POSTED ON 04.03.2020 AND NOTICE OF DATE OF HEARING WAS RECEIVED BY THE APPLICANT WHICH WAS HANDED OVER TO THE ASSOCIATE WORKING IN THE OFFICE OF THE COUNSEL BY THE APPLICANT. THE ASSOCIATE OF THE COUNSEL MISTAKENLY NOTED THE DATE OF HEARING AS 05.03.2020 INSTEAD OF 04.03.2020. ON 04.03.2020 EVENING, THE ARGUING DATE OF HEARING 11.06.2021 DATE OF PRONOUNCEMENT 11.06.2021 COUNSEL CAME TO KNOW THAT THE CASE WAS WRONGLY NOTED FOR 05.03.2020 AND THE SAME WAS HEARD EX-PARTE BY THE TRIBUNAL. DUE TO THE CLERICAL ERROR ON THE PART OF THE ASSOCIATE WORKING IN THE OFFICE OF THE COUNSEL, NO ONE COULD APPEAR ON BEHALF OF THE APPLICANT AND NO ADJOURNMENT APPLICATION WAS FILED ON THE DATE OF HEARING. THUS, THE LD. AR SUBMITTED THAT THE ORDER DATED 13.03.2020 MAY BE RECALLED AND THE APPEAL BE RESTORED FOR FRESH HEARING ON MERIT. 3. THE LD. DR VEHEMENTLY OPPOSED THE RESTORATION OF THE APPEAL. 4. WE HAVE PERUSED THE APPLICATION ALONG WITH AFFIDAVIT FILED BY THE DIRECTOR OF THE ASSESSEE. FROM THE RECORDS IT CAN BE SEEN THAT THE NON-APPEARANCE OF THE COUNSEL WAS DUE TO INADVERTENT MISTAKE OF THE ASSOCIATE OF COUNSEL, HENCE THE ASSESSEE HAS GENUINE REASON FOR NON APPEARANCE ON 04.03.2020. THEREFORE, WE ARE RECALLING THE ORDER DATED 13.03.2020 AND RESTORING THE APPEAL FOR HEARING ON 26.07.2021 FOR FRESH HEARING. THE PRESENT MISCELLANEOUS APPLICATION IS ALLOWED. THE REGISTRY IS DIRECTED TO PLACE ITA NO. 4383/DEL/2019 FOR HEARING ON 26.07.2021. BOTH THE PARTIES BE GIVEN NOTICE ACCORDINGLY. 5. IN RESULT MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES ON 11 TH DAY OF JUNE, 2021 . SD/- SD/- (PRASHANT MAHARISHI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11/06/2021 *MEHTA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 11.06.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11.06.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 11.06.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 11.06.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 11.06.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 11.06.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 11.06.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.06.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK