Rajbir Singh Verma, New Delhi V. ITO, New Delhi

MA 252/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0983 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Assessment Year: 2009-2010
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KIRTI SANKREETYAYEEN
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY E NEW DELHI BEFORE SH. N. K. NILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER M.A. NO. 252/DEL/2018 IN (I.T.A. NO. 612/DEL/2016 A.Y 2009-10) AND (I.T.A. NO. 613/DEL/2016 A.Y. 2010-11) SH. RAJBIR SINGH VERMA, WZ-1253, NANGAL RAYA, NEW DELHI ABPPV2450F (APPLICANT) VS ITO WARD-49(4) NEW DELHI (RESPONDENT) APPLICANT BY NONE RESPONDENT BY SH. KIRTI SANKREETYAYEEN, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE IN COME-TAX ACT, 1961 READ WITH RULES 24 & 34A OF INCOME TAX AP PELLATE TRIBUNAL RULES, 1963 HAS BEEN FILED FOR RECALLING O F THE MAIN APPEAL I.E. ITA NO. 612/DEL/2018 (ASSESSMENT YEAR 2009-10) WHICH WAS DISMISSED FOR NON PROSECUTION ON 21.03.2018 NONE AP PEARED FOR THE ASSESSEE WHEN THE MATTER WAS CALLED OUT. THE MISC. APPLICATION IS TAKEN UP FOR HEARING. DATE OF HEARING 05.02.2021 DATE OF PRONOUNCEMENT 05.02.2021 2. NONE APPEARED FOR THE ASSESSEE FOR LAST SEVERAL DATES AND THE MISCELLANEOUS APPLICATION IS PENDING FOR MORE THAN TWO YEARS. THEREFORE, DESPITE NONE PRESENT FOR THE ASSESSEE, W E ARE TAKING UP THE MISCELLANEOUS APPLICATION AND THE AFFIDAVIT ANN EXED TO THE APPLICATION AS THE ARGUMENT OF THE ASSESSEE. THE AS SESSEE THROUGH ITS DIRECTOR SUBMITTED IN HIS AFFIDAVIT THAT AUTHOR IZED REPRESENTATIVE OF THE ASSESSEE COULD NOT ATTEND THE CASE ON THE FI XED DATE. THE ASSESSEE HAS NOT COMPLIED WITH THE OBJECTION THAT O F NON FILING OF THE SEPARATE MISC. APPLICATION IN ITA NO. 613/DEL/2 016, BUT WE ARE TREATING THE PRESENT MISC. APPLICATION FOR THE SAID ITA NO. 613/DEL/2016 AS WELL. 3. THE ASSESSEE SUBSTANTIATED THE NON REPRESENTATIO N THROUGH THE AFFIDAVIT. THEREFORE, WE ARE RECALLING OUR ORD ER DATED 21.03.2018 AND RESTORING THE APPEAL FOR FRESH HEARI NG ON 13.04.2021. 4. WE HAVE GONE THROUGH THE RECORDS AND THE AFFIDAV IT FILED BY THE ASSESSEE AS WELL AS THE MISC. APPLICATION. AFTER GO ING THROUGH ALL THE RECORDS, IT IS FOUND THAT THE REASON FOR NON-APPEAR ING ON 21.03.2018 IS GENUINE. THEREFORE, WE ARE RECALLING THE ORDER DATED 21.03.2018 AND RESTORING THE APPEAL BEING ITA NO. 6 12/DEL/2016 FOR HEARING ON 13.04.2021. THE ASSESSEE HAS NOT C OMPLIED WITH THE OBJECTION THAT OF NON FILING OF THE SEPARATE MI SC. APPLICATION IN ITA NO. 613/DEL/2016, BUT WE ARE TREATING THE PRESE NT MISC. APPLICATION FOR THE SAID ITA NO. 613/DEL/2016 AS WE LL FOR REASON THAT THE ORDER DATED 21.03.2018 IS A COMMON ORDER. HENCE, ITA NO. 613/DEL/2016 IS ALSO RECALLED AND RESTORED FOR HEAR ING ON 13.04.2021. THE REGISTRY IS DIRECTED TO SERVE THE N OTICE OF HEARING AT THE ADDRESS MENTIONED IN THIS ORDER TO THE ASSES SEE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 05 TH DAY OF FEBRUARY, 2021 . SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 05/02/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI