Nishchint Bagga, New Delhi V. ITO, Ward- 23(1), New Delhi

MA 206/DEL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5268 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-11-2023
• Assessment Year: 2002-2003
• Appeal Filed On: 01-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA No.206/Del/2023 (in ITA No.6261/Del/2017) (Assessment Year: 2002-03) Mrs. Nishchint Bagga, vs. ITO, Ward 23 (1), C/o Mr. J. Bagga, New Delhi. C-304, House of Lords, Miramar, Panaji, GOA - 403 001. (PAN : AAKPB4005G) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : None REVENUE BY : Shri Amit Katoch, Sr. DR Date of Hearing : 10.11.2023 Date of Order : 17.11.2023 ORDER Mrs. Nischint Bagga (hereinafter referred to as ‘the Applicant’) by moving application under section 254 (2) of the Income-tax Act, 1961 (for short ‘the Act’) in the case of Mrs. Nishchint Bagga vs. ITO for Assessment Year 2002-03 in ITA No.6261/Del/2017 order dated 09.03.2023 sought to seek recall of the order which was disposed of ex-parte vide order dated 09.03.2023. 2. None present on behalf of the applicant/assessee. However, vide misc. application dated 24.04.2023, the Authorized Representative of the assessee submitted that he could not attend the hearing of the appeal on 2 MA No.206/Del/2023 06.03.2023 due to medical emergency and a request for adjournment in this regard was sent vide email to the Tribunal on 03.03.2023. It is also submitted that his wife, the applicant was hospitalized due to medical emergency. Hence, it is prayed that the order dated 09.03.2023 may be recalled. 3. In the above circumstances, I am of the opinion that the assessee was prevented by sufficient cause in attending the hearing of the case and it is a fit case for recalling the order. I order accordingly and direct the registry to fix the appeal in due course. 4. Resultantly, the misc. application is allowed. Order pronounced in the open court on this 17 th day of November, 2023. Sd/- (SHAMIM YAHYA) ACCOUNTANT MEMBER Dated the 17 th day of November, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.