Ahlawar Developers & Promotors, Panchkulla V. ITO, Ward-1(1), Gurgaon

MA 279/DEL/2022

AI Insights

The case revolves around a Miscellaneous Application filed by Ahlawat Developers and Promoters against an order of the Income Tax Appellate Tribunal, which incorrectly stated that no representative appeared for the assessee during a previous hearing. The Tribunal's initial record led to an exparte decision, which the assessee contested through this application, citing the presence of their counsel, Shri M.R. Sharma, during the hearing. The Tribunal acknowledged the error and corrected the record to reflect the actual proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300487 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 12-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER MA No. 279/DEL/2022 [A/o TA No.2384/Del/2019 A ssessment Year: 2015-16] Ahlawat Developers and Promoters, G-401, Emerald Court-II, Essel Tower, Gurgaon Haryana -122001 PAN No.AAMFA2418A Vs ITO Ward- 1 (1) Gurgaon (APPELLANT) (RESPONDENT) Appellant by Sh. M R Sharma, Advocate Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing: 20/01/2023 Date of Pronouncement: 20/01/2023 ORDER PER N. K. BILLAIYA, AM: This Miscellaneous Application filed by the assessee is directed towards the order of the Tribunal in ITA No. 2384/DEL/2019 for A.Y.2015-16. 2. The solitary grievance of the assessee is that at Para 3, inadvertently, the Tribunal has mentioned that : 2 “None appeared on behalf of the assessee in spite of repetitive notices, therefore, we decided to proceed exparte. The DR was heard at length. Case records carefully perused”. whereas, on the date of hearing, the ld. counsel for the assessee had appeared and represented the case. It is the say of the ld. counsel for the assessee that being a mistake apparent on record, the same needs to be rectified. 3. We have carefully perused the Tribunal order dated 24.08.2022 and find force in the contention of the ld. counsel for the assessee. Accordingly, Para 3 is rewritten as under: “The ld. counsel for the assessee, Shri M.R. Sharma, appeared on behalf of the assessee. The DR was heard at length. Case records carefully perused”. 4. In the result, the Miscellaneous Application is allowed as indicated above. Decision announced in the open court in the presence of both the parties on 20.01.2023. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date: 20.01.2023 VL 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head 4 Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order