Rajinder Bhandari Prop., Faridabad V. ITO, Faridabad

MA 300/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8315 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 02-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AAKASH DEEPAK
• Assessee Lawyers: M BARANWAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY/SMC NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER M.A. NO.300/DEL/2017 ARISING OUT OF I.T.A. NO.6405/DEL/2016 ASSESSMENT YEAR: 2007-08 RAJINDER BHANDARI PROP., M/S. SAGRICA TRADING CO., 180, EAST INDIA COLONY, SECTOR-22, FARIDABAD. VS. ITO, WARD-II(4), FARIDABAD. TAN/PAN: AEUPB4951K (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI M. BARANWAL, SR.D.R. RESPONDENT BY: SHRI AAKASH DEEPAK, CA DATE OF HEARING: 13 08 2021 DATE OF PRONOUNCEMENT: 13 08 2021 O R D E R PER AMIT SHUKLA, JM THE AFORESAID MISC. APPLICATION HAS BEEN FILED BY TH E APPLICANT FOR RECALLING OF THE ORDER OF ITAT, DATED 20 .03.2017 PASSED IN ITA NO.6405/DEL/2016, FOR THE ASSESSMENT YE AR 2007- 08. 2. LEARNED COUNSEL FOR THE APPLICANT-ASSESSEE SUBMITTE D THAT THE AFORE-STATED APPEAL HAS BEEN DISMISSED FOR NON PR OSECUTION ON 20.03.2017. HE SUBMITTED THAT THE APPEAL WAS LISTED ON 20.03.2017 BUT ASSESSEE COULD NOT REACH THE TRIBUNAL ON TIME OF 20.03.2017 TO PURSUE ITS CASE DUE TO JAAT RESERVATION A GITATION. HOWEVER, HE FURTHER SUBMITTED THAT IN THE INTEREST OF NATU RAL JUSTICE, THE ORDER SHOULD BE RECALLED AND HEARD ON ME RITS. 3. LEARNED DEPARTMENT REPRESENTATIVE ALSO DOES NOT HAV E ANY OBJECTION IF THE ORDER IS RECALLED AND DECIDED ON MER IT. M.A. NO.300/DEL/2017 2 4. AFTER CONSIDERING THE AFORESAID FACTS AND CIRCU MSTANCES, I AM OF THE OPINION THAT THERE WAS A REASONABLE AND BONA FIDE GROUND FOR NOT ATTENDING THE HEARING ON 20.03.2017, AND THEREF ORE, I AM RECALLING THE EX PARTE ORDER IN THE INTEREST OF SUBSTANTIAL JUSTICE AND DIRECT THE REGISTRY TO FIX THE APPEAL IN ITS ORIGINA L NUMBER ON 15.11.2021. 5. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH AUGUST, 2021. SD/- [AMIT SHUKLA] JUDICIAL MEMBER DATED: 13 TH AUGUST, 2021 PKK