Harish Chanana, Delhi V. ITO, New Delhi

MA 252/DEL/2020

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0204 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 02-11-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 18-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA No.252/Del/2020 (Arising out of ITA No.3508/Del/2015) ASSESSMENT YEAR 2007-08 Sh. Harish Chanana, SD-185, Pitampura, Delhi PAN : AAFPC2783D Vs. The Income Tax Officer, Ward-39(1), New Delhi (Appellant) (Respondent) Appellant by Shri Pranav Yadav, Adv. Respondent by Shri Vivek K. Upadhayay, Sr.DR Date of Hearing 03/11/2023 Date of Pronouncement 03/11/2023 ORDER PER YOGESH KUMAR U.S., JM: This Miscellaneous Application (‘MA’, for short) is filed by the assessee in respect of order dated 05/02/2020 passed by Income Tax Appellate Tribunal (‘ITAT’, for short) in assessee’s appeal vide ITA No. 3508/Del/2015. In the present MA, the assessee has requested for recall of the aforesaid order dated 05/02/2020 of ITAT; and for hearing of the assessee’s appeal on merits. 2. Ld. Counsel for the assessee submitted that on 05.02.2020 the assessee was in Assam due to death of 2 M.A. No.252.Del.2020 assessee’s brother-in-law. Therefore could not appear before the Tribunal and also filed an application for adjournment on 03.02.2020 itself. Further submitted that the order has been passed by the Tribunal ex-parte without dealing with the grounds of appeal of the assessee. Therefore, submitted that the appeal may be restored and be decided on merits. 3. Per contra, Ld. DR agreed to the contentions of the assessee without disputing the averments made by the Ld. AR. 4. We have heard and perused the material. 5. The Tribunal while dismissing the appeal filed by Assessee has not decided the issues involved in the appeal and not adjudicated the grounds of appeal on its merit. Further the assessee in the application contended that he was in Assam due to death of his brother-in-law and could not attend before the Tribunal and an adjournment letter was also been filed to that effect. 6. On perusal of the MA and the accompanying affidavits, which have been discussed in foregoing paragraphs, we are satisfied that this is a fit case for setting aside aforesaid order dated 05/02/2020 of ITAT, and for restoration of the assessee’s appeal. Accordingly, we set aside the aforesaid order dated 05/02/2020 of ITAT and restore the assessee’s appeal for hearing on merits. We direct Registry to fix the appeal on 4/01/2024 and parties informed in the Open Court, no separate notice will be issued. 3 M.A. No.252.Del.2020 7. In the result, this Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 3 rd November, 2023 SD/- Sd/- (SHAMIM YAHYA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 03/11/2023 Binita Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI