Mr. Abhishek Chhabra, New Delhi V. ITO, New Delhi

MA 435/DEL/2015

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3576 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER MA NO.435/DEL/2015 ARISING OUT OF ITA NO.5652/DEL/2013 (ASSESSMENT YEAR 2009-10) SH. ABHISHEK CHHABRA, S-8, GREATER KAILASH-I, NEW DELHI-110 048 PANACRPC 4907D VS. INCOME TAX OFFICER, WARD-29(4), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. AJAY KUMAR, SR. DR DATE OF HEARING 28.05.2021 DATE OF PRONOUNCEMENT 07.06.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED B Y THE ASSESSEE SEEKING RECALL OF EX-PARTE ORDER DATED 11.06.2015 IN ITA NO. 5652/DEL/2013, WHEREIN THE ASSESSEES APPEAL WAS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. 2 MA NO.435/DEL/2015 ABHISHEK CHHABRA VS. ITO 2.0 IT IS THE SUBMISSION OF THE ASSESSEE THAT NEIT HER THE ASSESSEE NOR THE COUNSEL FOR THE ASSESSEE COULD APP EAR ON THE DATE FIXED FOR HEARING BEFORE THE TRIBUNAL AS THE ASSESS EE HAD NOT RECEIVED THE NOTICE OF HEARING. IT HAS BEEN SUBMITT ED THAT THE NON- APPEARANCE WAS NOT INTENTIONAL IN ANY WAY. AN AFFIDAV IT TO THIS EFFECT HAS ALSO BEEN FILED ALONG WITH MISCELLANEOUS APPLICATION. 3.0 THE LD. SR. DEPARTMENTAL REPRESENTATIVE (DR) H AD NO OBJECTION TO THE ORDER BEING RECALLED. 4.0 HAVING GONE THROUGH THE PRAYER OF THE ASSESSEE AND AFTER HAVING GONE THROUGH THE RECORDS, WE ARE OF THE CONSI DERED OPINION THAT THIS MISCELLANEOUS APPLICATION DESERVES TO BE ALLOWED AS THE ASSESSEE WAS PREVENTED BY A REASONABLE CAUSE, THAT BEING NON- SERVICE OF NOTICE OF HEARING ON THE ASSESSEE. ACCOR DINGLY, WE RECALL THE ORDER DATED 11.06.2015 AND DIRECT THE REGISTRY TO FIX THE DATE OF HEARING ON 16 TH AUGUST, 2021 AFTER INTIMATION TO BOTH THE PARTIES. 3 MA NO.435/DEL/2015 ABHISHEK CHHABRA VS. ITO 5.0 IN THE FINAL RESULT, THE MISCELLANEOUS APPLICATION MOVED BY THE ASSESSEE STANDS ALLOWED. ABOVE DECISION WAS ANNOUNCED ON 07/06/ 2021. SD/- SD/- (N.K. BILLAIYA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07/06/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI