Asha Ahuja, Hisar V. ITO, Hisar

MA 298/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4672 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 09-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Miscellaneous Application Nos.298/Del/2019 ITA No.2223/Del/2016) Assessment Year: 2011-12 Smt. Asha Ahuja, 1613, Sector-13, Hisar. PAN: ACKPA6723G Vs Income Tax Officer, Ward-1, Hisar. (Applicant) (Respondent) Assessee by : Shri Vishal Agarwal, Advocate Revenue by : Shri Yogesh Nayyar, Sr. DR Date of Hearing : 22.04.2022 Date of Pronouncement : 22.04.2022 ORDER PER R.K. PANDA, AM: The assessee, through this Miscellaneous Application, requests the Tribunal to recall the order of the Tribunal dismissing the appeal filed by the assessee by rejecting the adjournment application and following the decision of the Tribunal in the case of CIT vs. Multiplan India Ltd., reported in 38 ITD 320. MA No.298/Del/2019 2 2. The ld. counsel for the assessee, referring to the contents of the Miscellaneous Application, submitted that the Tribunal dismissed the appeal as defective due to non- submission of grounds of appeal and verification in triplicate. He submitted that the assessee had moved an adjournment application. However, the same was rejected on the ground that the assessee is not serious in pursuing the appeal. He submitted that in the interest of justice the order of the Tribunal be recalled and the appeal should be decided on merit. 3. The ld. DR, on the other hand, opposed the Miscellaneous Application filed by the assessee. 4. After hearing the rival arguments made by both the sides, we find the Tribunal dismissed the appeal filed by the assessee by rejecting the adjournment application filed and applied the ratio of the decision in the case of CIT vs. Multiplan India Ltd., reported in 38 ITD 320. After considering the totality of the facts of the case and in the interest of justice, we deem it proper to recall the order of the Tribunal and the appeal is fixed for hearing on 26 th May, 2022 which was announced in the open court. It was further announced that no separate notice of hearing shall be sent, to which both the parties agreed. Accordingly, the Miscellaneous Application filed by the assessee is treated as allowed. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. MA No.298/Del/2019 3 Order pronounced in the open court at the time of hearing itself, i.e., on 22.04.2022. Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER Dated: 22 nd April, 2022. dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi