D.D.& Co., New Delhi V. ITO, Ward-1, Rohtak

MA 245/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2978 (ITAT-DELHI)
• Duration Of Justice: 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-09-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 24-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER MA No.245/Del/2022 (in ITA No.11/Del./2020) (ASSESSMENT YEAR : 2014-15) ITO, Ward 1, vs. M/s. D.D. & Company, Rohtak, Haryana. SCF – 45, Huda Complex, Rohtak – 124 001 (Haryana). (PAN : AAAAD9729N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Hemant Gupta, Advocate REVENUE BY : Shri Ravi Kant Choudhary, Sr. DR Date of Hearing : 02.09.2022 Date of Order : 02.09.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : By way of this misc. application, assessee seeks recall of the order of the Tribunal in the case of ITO vs. D.D. & Company in ITA No.11/Del/2020 for AY 2014-15 order dated 02.08.2022 under section 254(2) of the Act as mistakes apparent from record have crept therein. 2. We have heard both the parties and perused the record. It is noted that the said appeal was heard ex-parte by noting that the person appearing on behalf of the assessee had no power of attorney but name of MA NO.245/Del/2022 2 the said person was printed erroneously as having appeared on behalf of the assessee during the hearing. Further, the conclusion in the final order was declared in the Court that the issue was being remitted to the file of AO with certain directions. Erroneously in the final order, Revenue’s appeal was allowed. 3. In view of the aforesaid apparent mistake, the said order is recalled and the misc. application is allowed. The Registry is directed to fix the case on 10 th October, 2022. Order pronounced in the open court on this 2 nd day of September, 2022 after the conclusion of the hearing. Sd/- sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 2 nd day of September, 2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.