Charan Singh, Greater Noida V. ITO,Ward-1(2), Noida

MA 364/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9210 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 03-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C-FRIDAY” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER M.A.No.-364/Del/2023 [In ITA No.2490/Del/2016] [Assessment Year : 2010-11] Late Shri Charan Singh, [Represented by Shri Mahender Pal Singh] B-33-34, Sector-Gamma-1, Greater Noida. PAN-ARIPS7397H vs ITO, Ward-1(2), Noida. APPELLANT RESPONDENT Appellant by Shri Amit Sood, Adv. Respondent by Shri Vivek Vardhan, Sr.DR Date of Hearing 22.12.2023 Date of Pronouncement 10.01.2024 ORDER PER KUL BHARAT, JM : This Miscellaneous Application (“M.A.”) has been filed by the assessee, Shri Mahender Pal Singh, seeking recalling of the order dated 27.06.2023 passed by the Tribunal in ITA No.2490/Del/2016 pertaining to Assessment Year 2010-11, claiming to be representative of the assessee on behalf of deceased assessee, Late Shri Charan Singh. The applicant has filed copy of death certificate of Late Shri Charan Singh as Annexure -1 in the application. As per this certificate, Late Shri Charan Singh expired on 11.01.2021. The applicant has also placed on record a certificate from the Indian Bank, Greater Noida Branch dated 02.05.2023, stating that the applicant Shri Mahender Pal Singh is a joint account holding of Saving Bank Account No.787031056 with Late Shri Charan Singh. Copy of the certificate is enclosed as Annexure 2 in the application. The applicant has also filed an acknowledgement related to 2 | Page PAN-ARIPS7397H regarding registration as representative with the Income Tax Department. 2. Considering the contents of the application and the documents enclosed herewith, we hereby recall the order dated 27.06.2023 passed by the Tribunal in ITA No.2490/Del/2016 ex-parte to the assessee. The Registry is hereby, directed to fix the appeal for hearing in due course at its original number. 3. In the result, the M.A. filed by the assessee is allowed. Order pronounced in the open Court on 10 th January, 2024. Sd/- Sd/- (M.BALAGANESH) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI