RAGHUVEER METAL INDUSTRIES LIMITED, DELHI V. DCIT Circle-2, Muzaffarnagar

MA 288/DEL/2023

AI Insights

The case involves Raghuveer Metal Industries Ltd., the applicant, who filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, seeking to recall an earlier order that favored the revenue's appeal. The applicant contended that they did not receive the hearing notice due to an incorrect address on record. Evidence was presented showing the discrepancy in the registered address. The Tribunal accepted the explanation and decided to recall the previous order, instructing the registry to reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300708 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 24-08-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 27-06-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M. A NO. 288 /Del/2023 in (Arising out of I.T.A.No. 9379/Del/2019) (A.Y 2016-17) Raghuveer Metal Industries Ltd. Shop no. 4, Plot No. 45/46, West Guru Angad Nagar, New Delh PAN : AABCR7496R (APPLICANT) vs DCIT, Circle-2, Muzaffarnagar (RESPONDENT) Applicant by Ms. Neetu Jain, CA Respondent by Sh. Om Prakash, Sr. DR ORDER PER ANUBHAV SHARMA, JUDICIAL MEMBER : Heard and perused the record. 2. The Miscellaneous application has been filed u/s 254(2) of the Income Tax Act, 1961 for recalling the order dated 22.12.2022 by which revenue’s appeal ITA no. 9379/Del/2019 for A.Y. 2016-17 was allowed . It is submitted that for the date of hearing notices were not received by the applicant- assessee. In this context, on perusal of the record it transpires that notices were received back with report there is no such entity at the given address. Ld. Date of Hearing 25.08.2023 Date of Pronouncement 21 .09.2023 2 M.A No.288/Del/2023 AR has placed on record certain evidences showing that the registered address was different. Considering the same the Bench is inclined to accept the explanation of non-appearance and recalls the order with direction to re-fix the matter for hearing in due courses by the registry. Order pronounced in the open court on 21 st September, 2023. Sd/- Sd/- (SHAMIM YAHYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 21 .09.2023 *Binita, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi