Modline Finstock Private Litmited, New Delhi V. ITO ward 17(3), New Delhi

MA 26/DEL/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4977 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Assessment Year: 2013-2014
• Appeal Filed On: 27-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER MA No. 26/Del/2022 (In ITA No.8547/Del/2019) (Assessment Year: 2013-14) Modline Finstock Pvt. Ltd, WP-504, RK House, Shiv Market, Ashok Vihar, Phase-2, New Delhi Vs. ITO, Ward-17(3), New Delhi (Appellant) (Respondent) PAN: AAACM9192J Assessee by : Ms. Apoorva Bhardwaj, CA Revenue by: Shri Kanv Bali, Sr. DR Date of Hearing 19/04/2024 Date of pronouncement 13/08/2024 O R D E R 1. By virtue of this miscellaneous application , the assessee seeks to recall the ex parte order passed by this Tribunal in ITA No. 8547/Del/2019 dated 26.11.2021 for AY 2013-14. 2. I heard the rival submissions and perused the material available on record. On perusal of the order of this Tribunal, I find that the appeal was decided against the assessee by passing an ex parte order as none was present at the time of hearing. But I find that only notice dated 22.01.2021 was sent to the assessee about fixing the hearing date 15.03.2021 on which date an adjournment was sought. Thereafter, pursuant to Covid-19 pandemic, the assessee could not ensure its presence through its authorized representative and the appeal eventually stood disposed of by this Tribunal vide ex parte order dated 26.11.2021. I find that the assessee was prevented from sufficient cause from not able to make its appearance on the scheduled date of hearing. Hence, I deem it fit to recall this Tribunal order dated 26.11.2021 under Rule 24 of the ITAT Rules. The registry is directed to fix the hearing of the appeal on 26.09.2024. MA No. 26/Del/2022 Modline Finstock Pvt. Ltd Page | 2 3. In the result, the miscellaneous application of the assessee is allowed. Order pronounced in the open court on 13/08/2024. (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 13/08/2024 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi