M/s. Allied Perfumers Pvt. Ltd., Delhi V. DCIT, New Delhi

MA 44/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3888 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 10-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER MA No.71/Del/2022 (In ITA No.5178/Del/2015) Assessment Year: 2007-08 Sh. Rajiv Jain, C/o Rajiv Saxena & Co. (Advocate & Solicitors) H. No. 318-D, Mayur Vihar, Phase-II, Delhi -110091 PAN No. AAJPJ0074G Vs DCIT New Delhi (APPELLAN (RESPONDENT) MA No.44/Del/2022 (In ITA No.5179/Del/2015) Assessment Year: 2007-08 M/s. Allied Perfumers Pvt. Ltd. C/o Rajiv Saxena & Co. (Advocate & Solicitors) H. No. 318-D, Mayur Vihar, Phase-II, Delhi -110091 PAN No. AACCA4321K Vs DCIT New Delhi (APPELLAN (RESPONDENT) Appellant Shri Rajiv Saxena, Advocate Ms. Sumangla Saxena, Advocate Respondent Ms. Garima Sharma, Sr. DR Date of hearing: 17/06/2022 Date of Pronouncement: 17/06/2022 2 ORDER PER N.K. BILLAIYA, AM: Miscellaneous Application No.71/Del/2022 and 44/Del/2022 are two separate miscellaneous application by two different assessee’s preferred against the common order of this Tribunal in ITA No. 5178/Del/2015 and 5179/Del/2015 for A.Y. 2007-08 respectively. 2. Both the petitioners plead that the Tribunal has dismissed the appeal of the assesee in limine for non appearance on the date of hearing. Both the petitioners pray for the recall of the order. 3. We have carefully perused the order of this Tribunal in ITA No.5178/Del/2015 and 5179/Del/2015 dated 04.02.2019. We find force in the contention of the appellants. The Tribunal has dismissed the appeal following the decision in the case of Multi Plan India Private Limited 38 ITD 320 (Del). We are of the considered view that the Tribunal ought to have decided the appeal on merits of the case failing which we are of the view that the order dated 04.02.2019 need to be recalled. We accordingly recall the impugned order and direct the registry to list the appeal 3 of Allied Perfumers Private Limited on 29.08.2022 and that of Rajiv Jain on 05.09.2022 since the date has been noted by the Counsel and the DR no notice need to be served. 4. In the result, both the miscellaneous applications are allowed. Decision announced in the open court on 17.06.2022. Sd/- Sd/- (ANUBHAV SHARMA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 Date of dictation 17.06.2022 Date on which the typed draft is placed before the dictating Member 17.06.2022 Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order