Genesis Associates P.Ltd, New Delhi V. DCIT, Circle-10(1), New Delhi

MA 442/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4418 (ITAT-DELHI)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 03-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER Misc. Application No.442/DEL/2023 (Arising out of ITA No.5409/Del/2018) (Assessment Year : 2014-15) Genesis Associates P. Ltd. 19, Furniture Block, Kirti Nagar, New Delhi PAN No. AAACG 4978 Q Vs. DCIT Circle – 10(1) New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Raghav Sharma, C.A and Shri Shubham Garg, Adv. Revenue by Shri Anuj Garg, Sr. D.R. Date of hearing: 22.12.2023 Date of Pronouncement: 03.01.2024 PER SHAMIM YAHYA, AM : By way of this Misc. Application, the assessee seeks recall of the order of this Tribunal in ITA No.5409/Del/2018 for Assessment Year 2014-15 vide order dated 17.10.2023. 2. We have heard both the parties and perused the records. Upon considering the reasonable cause for non-appearance on the date of hearing which has been attributed to the illness of director, we are inclined to recall the aforesaid order. Hence, the aforesaid ex parte order is recalled. The Registry is directed to fix the case in the normal course. MA No.442/Del/2023 Genesis Associates P. Ltd. vs. DCIT 2 3. In the result, Misc. Application of the assessee stands allowed. Order pronounced in the open court on 03.01.2024 Sd/- Sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 03.01.2024 Priti Yadav, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI