Manisha Jain, Gurgaon V. ITO, Ward- 2(4), Gurgaon

MA 475/DEL/2019

AI Insights

This case involves a Miscellaneous Application under Section 254(2) of the Income-tax Act, 1961, filed by Manisha Jain against an order of the Income Tax Appellate Tribunal which had previously dismissed her appeal for non-prosecution. The appeal pertained to the Assessment Year 2014-15. The Tribunal, upon reviewing the application and the factual position presented by Mr. Manish Jain, husband of the assessee, decided to recall the earlier order and set a new date for hearing the appeal. The Tribunal's decision emphasizes the importance of allowing a fair hearing and addressing the substantive grounds of appeal raised by the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121445 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 02-06-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HUSBAND OF ASSESSEE
• Section: 15; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER MA No.475/Del/2019 (Assessment Year : 2014-15) Manisha Jain House No.297, Sector – 15 Part-I, Gurgaon, Haryana PAN No. AANPJ 0025 D Vs. ITO Ward -2(4) Gurgaon (APPELLANT) (RESPONDENT) Assessee by Mr. Manish Jain, Husband of assessee Revenue by Shri Kanv Bali, Sr. D.R. Date of hearing: 25.08.2023 Date of Pronouncement: 04.09.2023 PER CHANDRA MOHAN GARG, JM : This Miscellaneous Application under Section 254(2) of the Income-tax Act, 1961 has been filed against the Tribunal order dated 08.05.2019 in ITA No.3420/Del/2018 for Assessment Year 2014-15. 2. I have heard both the sides and carefully perused the relevant appeals on record. The Learned Senior DR, in all fairness, did not controvert on factual position stated by Mr. Manish Jain appearing in the capacity of husband of assessee, that the Tribunal has dismissed appeal of assessee on account of non prosecution without deciding the grounds of assessee raised in Form No.36 of the second appeal. Therefore, I find it just and proper to recall the Tribunal order for adjudication of grounds of appeal of the assessee after allowing due ITA No.475/Del/2019 Manisha Jain vs. ITO 2 opportunity of hearing. Therefore, the Tribunal order dated 08.05.2019 in ITA No.3420/Del/2018 for A.Y. 2014-15 is recalled and appeal is fixed for hearing before the regular bench on 11.10.2023. Since on confusion of hearing both the parties as informed about the next date of hearing, therefore, no further notice would be issued for the next date of hearing in the original appeal. 3. In the result, MA of the assessee is allowed. Order was pronounced in the open court on 04.09.2023 Sd/- (CHANDRA MOHAN GARG) JUDICIAL MEMBER Date:- 04.09.2023 Priti Yadav* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI