Outline Systems India Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 404/DEL/2019

AI Insights

The case involves Outline Systems India Pvt. Limited, the assessee, who filed a Miscellaneous Application seeking the recall of an ex-parte order passed by the Income Tax Appellate Tribunal on 30.10.2018 for the Assessment Year 2011-12. The reason for the recall was the absence of the assessee's financial consultant due to illness, which prevented proper representation during the initial hearing. The assistant of the financial consultant arrived late, resulting in the ex-parte decision. The Departmental Representative did not object to the recall of the order. Consequently, the Tribunal decided to recall the order to ensure justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121890 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I2
• Next Hearing Date: 19-10-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 13-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I-2’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA No.404/Del/2019 (Arising out of ITA No.6589/DEL/2015) [Assessment Year: 2011-12] Outline Systems India Pvt. Limited, A-1/292, Ground Floor, Janakpuri, New Delhi Vs ITO, Ward-19(2), New Delhi PAN-AAACO7219E Assessee Revenue Assessee by Ms. Tanya, Advocate Revenue by Sh. Sandip Kumar Mishra, Sr. DR Date of Hearing 20.10.2023 Date of Pronouncement 26.10.2023 ORDER PER SHAMIM YAHYA, AM, By way of this Miscellaneous Application, the assessee seeks recalling of the order of the Tribunal dated 30.10.2018 passed in ITA No.6589/Del/2015 for Assessment Year 2011-12. 2. The aforesaid order was passed ex-parte. The reasonable cause attributed in this regard is that the financial consultant was not well and his assistant came to attend the hearing but the matter was over by the time when he reached. In this circumstance, it is prayed that the aforesaid order may kindly be recalled. The Ld. DR did not have any objection to the above proposition. Accordingly, in the interest of justice, we recall the aforesaid order of the Tribunal. The Registry is directed to fix the appeal in normal course. 2 MA No.404/Del/2019 3. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 26 th October, 2023. Sd/- Sd/- [KUL BHARAT] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 26.10.2023. f{x~{tÜ f{x~{tÜf{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi