Kuldeep Sood, New Delhi V. JCIT, New Delhi

MA 382/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9382 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 11-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAURAV PUNDIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘Friday’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER M.A. No.382/Del/2018 Arising out of I.T.A No.1745/Del/2015 (ASSESSMENT YEAR 2010-11) Sh. Kuldeep Sood, Y-72, Ground Floor, Hauz Khas, New Delhi. PAN-APUPS 5228K Vs. Jt. CIT, Range-32, New Delhi. (Appellant) (Respondent) Appellant By Sh. A.T. Panda, Adv. Respondent by Sh. Gaurav Pundir, Sr. DR Date of Hearing 01.10.2021 Date of Pronouncement 01.10.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: This Miscellaneous Application has been preferred by the assessee praying for recall of order dated 25.04.2018 in ITA No.1745/Del/2015 wherein the assessee’s appeal had been dismissed in limine for want of prosecution. 2 MA No.382 /Del/2018 Sh. Kuldeep Sood vs. Jt. CIT 2.0 In the Miscellaneous Application praying for recall of the above said order it has been prayed by Mrs. Pallavi Sood (who is the wife of the assessee) that the assessee Sh. Kuldeep Sood had passed away on 12.06.2017 and that due to bonafide lack of knowledge about the income tax matters she did not arrange for the assessee’s case being represented before this Tribunal on the appointed date i.e., 25.04.2018. An affidavit to this effect along with a copy of death certificate of Sh. Kuldeep Sood has been enclosed with the Miscellaneous Application. 3.0 The Ld. Senior Departmental Representative (DR) did not have any objection to the order being recalled for the purpose of adjudication on merits. 4.0 Having heard both the parties and after having gone through the records as well as the contents of the affidavit, in the interest of substantial justice, we recall the aforesaid order dated 25.04.2018 for the purpose of fresh hearing of appeal on 16.11.2021. The date of hearing was pronounced during the course of Virtual Hearing itself in the presence of both the parties, and, 3 MA No.382 /Del/2018 Sh. Kuldeep Sood vs. Jt. CIT therefore, issuance of notices is dispensed with. The registry is directed to do the needful in this regard. 5.0 In the final result, the Miscellaneous Application filed by the assessee is allowed. Above decision was announced in the presence of both the parties on conclusion of Virtual Hearing on 1 st October, 2021. Sd/- Sd/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 01/10/2021 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI