V K INTERNATIONAL, NEW DELHI V. ITO, WARD- 53(4), NEW DELHI

MA 480/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4558 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER MA NO.480/DEL/2019 (in ITA No.2048/Del./2018) (ASSESSMENT YEAR : 2013-14) V.K. International, vs. ITO, Ward 53 (4), A-11-12, Amrit Nagar, New Delhi. Behind NDSE, Part I, New Delhi. (PAN : AAACL3114B) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : None REVENUE BY : Shri M. Bernwal, Senior DR Date of Hearing : 29.04.2022 Date of Order : 29.04.2022 O R D E R M/s. V.K. International (hereinafter referred to as ‘the Applicant’) by moving the present misc. application under section 254 (2) of the Income-tax Act, 1961 (for short ‘the Act’) for Assessment Year 2014-15 in ITA No.2048/Del/2018 (order dated 20.12.2018) sought to seek recall of the order which was disposed of ex-parte vide order dated 20.12.2018. The applicant/assessee submitted in the misc. application that the notice for hearing was not served on the assessee and the affidavit of the partner of the assessee, Shri Vinod Kumar Dhawan was also filed along with the misc. application. 2 MA No.480/Del/2019 2. In the above circumstances, we are of the opinion that the assessee was prevented by sufficient cause in attending the hearing of the case and it is a fit case for recalling the order. We order accordingly and direct the registry to fix the appeal for fresh hearing for 12.07.2022. Issue notice. 3. Resultantly, the misc. application is allowed. Sd/- (AMIT SHUKLA) JUDICIAL MEMBER Dated: 29.04.2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A). 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.