Woodstock Laminates Ltd, New Delhi V. ITO, New Delhi

MA 251/DEL/2019

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2539 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-03-2024
• Assessment Year: 2006-2007
• Appeal Filed On: 27-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH K. DABAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 251/Del/2019 (in ITA No. 493/Del/2016 : Asstt. Year : 2006-07) Woodstock Laminates Ltd., 1/103 WHS, Kirti Nagar, New Delhi Vs. Income Tax Officer, Ward-27(3), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACW5831E Assessee by : None Revenue by : Sh. Manish K. Dabas, Sr. DR Date of Hearing: 08.03.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The assessee has submitted that the ex-parte order has been passed as the assessee could not attend the hearing owing to the reason of non-receipt of notice of hearing due to change of address. 2. Rule 24 of the ITAT rules read as under: “24. Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorized representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal.]” MA No. 251/Del/2019 Woodstock Laminates Ltd. 2 3. Hence, the appeal of the assessee is hereby recalled. The Registry is directed to issue notice to the new address. 4. In the result, the Miscellaneous Application of the assessee is allowed. Order Pronounced in the Open Court on 03/05/2024. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 03/05/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR