ASHOK KUMAR AGARWAL, MEERUT V. ITO, WARD- 1, MEERUT

MA 375/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2904 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-07-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 07-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA.No.375/Del/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No. 375/Del/2018 (In I.T.A No.5403/Del/2017) /Assessment Year: 2009-10 Shri Ashok Kumar Aggarwal, S/o Shri Kashi Ram, Umesh Vihar, 78-D, Naveen Mandi, Transport Nagar, Meerut. ब म Vs. ITO Ward (1), Meerut District, Meerut, U.P. PAN No. ANKPA8702E Appellant /Respondent िनधा रतीक ओरसे /Assessee by Shri Kapil Goel, Adv. राज वक ओरसे /Revenue by Shri Abhishek Kumar, Sr. DR स ु नवाईक तारीख/ Date of hearing: 15.07.2022 उ ोषणाक तारीख/Pronouncement on 07.09.2022 आदेश /O R D E R Through this miscellaneous application the Assessee requested to recall the ex parte order passed by the Tribunal in ITA No. 5403/Del/2017 dated 07.05.2018. 2. The Ld. Counsel for the assessee submits that the notice issued by the Tribunal posting the appeal for hearing on 07.05.2018 has not been served on the assessee. The Ld. Counsel submits that the assessee has filed an affidavit affirming the averments made in the miscellaneous application. MA.No.375/Del/2018 2 3. The Ld. DR has no serious objection in recalling the order of the Tribunal. 4. On hearing both the sides and perusing the order of the Tribunal it is noticed that the appeal of the assessee was dismissed by the Tribunal applying the decision of Delhi Bench in the case of Multiplan India Ltd. 38 ITD 320 (Del.) and also referring to other decisions of High Courts and without going into the merits of the additions/disallowances made in the assessment order and the grounds of appeal raised before the Tribunal. 5. Assessee in its affidavit affirmed that the notice issued by the Tribunal was not served on him. Taking the totality of facts and circumstances into consideration and also the decision of Delhi High Court in the case of Golden Times Services Pvt. Ltd. Vs. DCIT WP(C) No.402/2020 dated 13.01.2020, wherein it was held that even in ex parte order merits have to be decided we recall the ex parte order passed by the Tribunal in ITA No. 5403/Del/2017 dated 07.05.2018 for AY 2009-10. The Registry is directed to post the appeal for hearing in due course and issue notice to parties. 6. In the result, the miscellaneous application filed by the Assessee is allowed. Order pronounced in the open court on 07/09/2022 Sd/- (C.N. PRASAD) JUDICIAL MEMBER MA.No.375/Del/2018 3 Dated: 07.09.2022 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi