Namah Shivaya Marketing (P) Ltd., New Delhi V. ITO, Ward- 17(3), New Delhi

MA 450/DEL/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4356 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-01-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 21-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO.450/DEL/2022 (in ITA No.2940/Del/2019) (Assessment Year: 2010-11) Namah Shivaya Marketing (P) Ltd., vs. ITO, Ward 17 (3), 206, Hans Bhawan, New Delhi. 1, Bahadur Shah Zaffar Marg, New Delhi – 110 002. (PAN : AABCN7435Q) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : Shri Suresh Gupta, CA REVENUE BY : Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing : 05.01.2024 Date of Order : 10.01.2024 ORDER By way of this misc. Application, applicant/assessee seeks recall of the ex-parte order of the Tribunal in ITA No.2940/Del/2019 for AY 2010-11 vide order dated 29.06.2022. 2. We have heard both the parties and perused the records. Ld. Counsel of the assessee submitted that since the counsel’s mother was ill the counsel could not appear before the Tribunal on the date of hearing. In this regard, medical certificate has also been attached. 2 MA No.450/Del/2022 3. In view of the above, we recall the aforesaid order of the Tribunal. Accordingly, the order is recalled. The Registry is directed to fix the case for hearing in the normal course. 4. In the result, this misc. application is allowed. Order pronounced in the open court on this 10 th day of January, 2024. Sd/- (SHAMIM YAHYA) ACCOUNTANT MEMBER Dated the 10 th day of January, 2024 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.