Shri Narinder Kumar Jain, New Delhi V. ACIT, New Delhi

MA 393/DEL/2011

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2964 (ITAT-DELHI)
• Duration Of Justice: 11 year(s) 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 16-06-2022
• Assessment Year: 2005-2006
• Appeal Filed On: 27-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No.392/Del/2011 (in ITA No.3620/Del./2010) (ASSESSMENT YEAR : 2005-06) MA No.393/Del/2011 (in ITA No.3621/Del./2010) (ASSESSMENT YEAR : 2005-06) Shri Narinder Kumar Jain, vs. ACIT, Circle 33 (1), 14A, Inderpuri, New Delhi. New Delhi – 110 012. (PAN : ACNPJ9519J) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : Shri V.K. Sabharwal, CA Shri Rajan Gupta, CA REVENUE BY : Ms. Anupama Singla, Sr. DR Date of Hearing : 17.06.2022 Date of Order : 05.09.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : By way of these misc. applications, applicant/assessee seeks recall of the ex-parte order of the Tribunal in the case of Shri Narinder Kumar Jain vs. ACIT in ITA Nos.3620 & 3621/Del/2010 for AY 2005-06 order dated 27.09.2010. MA NO.392-393/Del/2011 2 2. We have heard both the parties and pe4rused the record. The assessee’s prayer is that the notices of hearing were not received by the assessee, hence assessee remained unrepresented before the ITAT. In this regard, an affidavit has also been filed. 3. Upon careful consideration, we recall the ex-parte order of the Tribunal in terms of Rule 24 of the ITAT Rules and allow the misc. applciaitons filed by the assessee. The Registry is directed to fix the case in normal course of hearing. Order pronounced in the open court on this 5 th day of September, 2022. Sd/- sd/- (CHALLA NAGENDRA PRASAD) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 5 th day of September, 2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.