Supreme Cad Engineers, New Delhi V. ITO, New Delhi

MA 222/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3436 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-07-2022
• Assessment Year: 2006-2007
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Miscellaneous Application No.222/Del/2019 (Arising out of ITA No.2473/Del/2016) Assessment Year: 2006-07 M/s Superme Cad Engineers, Prop. Harsimrat Kaur, BQ-25, West Shalimar Bagh, Delhi – 110 088. PAN: AAKPK8028J Vs ITO, Ward 33(3), New Delhi. (Applicants) (Respondent) Assessee by : None Revenue by : Shri Kanav Bali, Sr. DR Date of Hearing : 22.07.2022 Date of Pronouncement : 25.07.2022 ORDER This Miscellaneous Application u/s 254(2) of the IT Act has been filed by the assessee seeking the recall of the order of this Tribunal, dated 20.09.2016, in ITA No.2473/Del/2016 for AY 2006-07 (hereinafter called ‘the Tribunal order’). 2. At the time of hearing, none appeared before me despite service of notice. However, on perusal of the record and after hearing the submissions of the ld. Sr. DR, I find it appropriate to decide the case in absence of the applicant. MA No.222/Del/2019 2 3. It has been submitted by the assessee in the Miscellaneous Application that non- appearance by the assessee during the hearing of the appeal was due to the fact that the assessee has not received the notice of hearing. To this effect, an affidavit of Smt. Harsimrat Kaur, proprietor of the assessee has been filed. 4. In view of the above submissions of the assessee and since the Department has neither filed any counter affidavit nor have any objection to recalling the said order of the Tribunal for a fresh hearing, I recall the order of the Tribunal dated 20.09.2016 for hearing the appeal afresh. The Registry is directed to fix the appeal for hearing in due course. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 25.07.2022. Sd/- (C.M. GARG) JUDICIAL MEMBER Dated: 25 th July, 2022 dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi