Jasbinder Singh, Karnal V. ITO, Ward-4, Karnal

MA 234/DEL/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6693 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 28-12-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 16-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JASBINDER SINGH; SELF ASSESSEE

Judgement Text

MA.No.234/Del/2022 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No.234/Del/2022 (In ITA No.2069/Del/2018) /Assessment Year: 2010-11 Jasbinder Singh C/o Parvesh Kumar Sharma, Advocate, 493-L, Model Town, Karnal, Haryana. ब म Vs. ITO, Ward-4, Karnal, Haryana. PAN No.ASTPS9891C Appellant /Respondent िनधा रतीक ओरसे /Assessee by Shri Jasbinder Singh, Self Assessee राज वक ओरसे /Revenue by Shri Vivek Kumar Upadhyay, Sr. DR स ु नवाईक तारीख/ Date of hearing: 29.12.2023 उ ोषणाक तारीख/Pronouncement on 04.06.2024 आदेश /O R D E R PER C.N. PRASAD, J.M. Through this miscellaneous application the assessee seeks to recall the order of the Tribunal in ITA No.2069/Del/2018 for the AY 2010-11. 2. Ld. Counsel for the assessee submits that the Tribunal dismissed the appeal of the assessee and consigned it to records on the ground that the assessee has opted under Vivad Se Vishwas MA.No.234/Del/2022 2 Scheme (VSVS). Ld. Counsel for the assessee submits that the assessee filed letter dated 23.03.2021 requesting the Tribunal to adjourn the appeal which was fixed for hearing on 25.03.2021 as the Counsel for the assessee was unable to reach Delhi due to blocking of roads. Ld. Counsel submits that the Tribunal, however, dismissed the appeal of the assessee on the ground that assessee has opted under VSVS which is not true. Ld. Counsel submits that no such statement was made by the assessee when the matter was called on for hearing on 25.03.2021 and in fact the appeal was disposed of ex parte. 3. Heard rival submissions. On perusal of the order of the Tribunal, it is noticed that the appeal of the assessee was dismissed and consigned to records for statistical purpose on the ground that the assessee has opted under VSVS. Perusal of the record shows that when the appeal was listed for hearing on 25.03.2021 before the Tribunal the assessee vide letter dated 23.03.2021 requested for adjournment. However, the Tribunal passed ex parte order dismissing the appeal of the assessee on a mistaken impression that the assessee has opted under VSVS. 4. Considering the rival submissions and evidences on record, we recall the ex parte order passed by the Tribunal in ITA MA.No.234/Del/2022 3 No.2069/Del/2018 dated 25.03.2021 for adjudication on merits. The Registry is directed to take the appeal on rolls and issue notice to the parties intimating the date of hearing. 5. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 04/06/2024 Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04/06/2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi