REETA GUPTA, MEERUT V. ITO, WARD- 2(2), MEERUT

MA 219/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5706 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 09-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

1 M.A NO. 219/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY/ B NEW DELHI SH. R. K. PANDA, ACC OUNTANT MEMBER AND MS SUCHITRA KAMBLE, JU DICIAL MEMBER M.A NO. 219 /DEL/2018 IN (ITA NO. 5866/DEL/201 7 ( A.Y. 2014-15) SMT. REETA GUPTA 51, BANSI PURA, S.K.ROAD, MEERUT (APPLICANT) VS ITO, WARD-2(2), MEERUT (RESPONDENT) APPLICANT BY NONE RESPONDENT BY SH. S.L.ANURAGI, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION IS FILED IN RESPECT OF ORDER DATED 22.03.2018 U/S 254(2) OF THE INCOME TAX ACT, 1961. 2. DURING THE HEARING NONE APPEARED ON BEHALF OF TH E ASSESSEE. THEREFORE, WE ARE TAKING UP THE MISC. APPLICATION O N THE BASIS OF THE APPLICATION. THE ASSESSEE SUBMITTED IN THE APPLICAT ION THAT AN EX-PARTE ORDER WAS PASSED ON 22.03.2018 DISMISSING THE APPEA L FOR NON PROSECUTION. 3. THE ASSESSEE SUBMITTED IN THE APPLICATION THAT N OTICE OF HEARING FIXING THE ASSESSEES APPEAL WAS SERVED TO THE ASSESSEE BU T THE ASSESSEE COULD NOT INFORMED THE SAME TO THE LD. AR AS THE ASSESSEE WAS SUFFERING FROM THE DISEASE OF SPINAL CORD AND FINALLY OPERATED ON 01.0 2.2018. DATE OF HEARING 02 .0 8 .2019 DATE OF PRONOUNCEMENT 05.08.2019 2 M.A NO. 219/DEL/2018 4. THE AFFIDAVIT OF THE ASSESSEE STATING THE REASON S FOR NON ATTENDING THE HEARING OF THE APPEAL ON 22.03.2018. THE ASSESSEE SUBMITTED IN THE APPLICATION THAT THIS MISCELLANEOUS APPLICATION MAY BE ALLOWED. 5. THE LD. DR DID NOT OBJECT THE SAME. 6. WE HAVE HEARD THE LD. DR AND PERUSED THE MATERIA L AVAILABLE ON RECORD. FROM THE PERUSAL OF THE AFFIDAVIT OF THE D IRECTOR OF THE ASSESSEE COMPANY IT IS SEEN THAT THE ASSESSEE COMPANY HAS NO T RECEIVED DUE NOTICE. THEREFORE, ORDER DATED 22.03.2018 IS HEREBY RECALLE D AND THE APPEAL BEING ITA NO. 5866/DEL/2017 IS RESTORED. THE REGISTRY IS DIRECTED TO PLACE THIS APPEAL FOR HEARING ON 22/10/2019 AND BOTH THE PARTI ES SHOULD BE INFORMED ACCORDINGLY BY ISSUING NOTICE. 7. IN RESULT, MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH AUGUST, 2019 . SD/- SD/- (R.K.PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 05/08/2019 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 M.A NO. 219/DEL/2018 DATE OF DICTATION 02 /0 8 /2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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 THE FILE GOES TO THE HEAD CLERK