Mr. Surinder Malhotra (Prop. M/s. Craft India), New Delhi V. ITO, New Delhi

MA 483/DEL/2016

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3299 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 04-08-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 15-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY TRIPATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Miscellaneous Applications No.443 & 454/Del/2018 (MAs No.483 & 484/Del/2016) (ITAs No.3305 & 3306/Del/2014) Assessment Years: 2009-10 & 2010-11 S.K. Malhotra, O-34A, Lajpat Nagar-II, New Delhi. PAN: AAIPM8332K Vs ITO, Ward 32(3), New Delhi. (Applicant) (Respondent) Assessee by : Shri K.P. Garg & Shri Abhishek jain, CAs Revenue by : Shri Sanjay Tripathi, Sr. DR Date of Hearing : 06.05.2022 Date of Pronouncement : 06.05.2022 ORDER These Miscellaneous Applications were filed by the assessee seeking recall of the ex parte order dated 01 st June, 2018 passed by the Tribunal in MAs No.483 & 484/Del/2016 (ITA Nos.3305 & 3306/Del/2014). 2. The ld. Counsel for the assessee, at the time of hearing, submitted that the Tribunal vide its above order dismissed the Miscellaneous Applications filed by the assesseee for the reason that neither the counsel for the assessee appeared at the time of hearing nor any adjournment application was filed, whereas the assessee had filed an adjournment application on 30 th May, 2018 requesting for MAs No.443 & 454/Del/2018 2 adjournment of the matter till 20 th July, 2018 for preparation of the matter. Further, the Tribunal has not decided the appeal on merit. It was therefore requested that in the interest of justice, the above order of the Tribunal may be recalled by allowing the instant Miscellaneous Applications. 3. The ld. DR, on the other hand, opposed the recall of the Tribunal order. 4. After hearing both the sides, I find the assessee had filed an adjournment application dated 30 th May, 2018 for adjournment of the matter till 20 th July, 2018. Further, the Tribunal has not decided the appeals on merit and has summarily dismissed the appeals for non-appearance. Therefore, I recall the order of the Tribunal dated 01 st June, 2018 in the above Applications and the matter is fixed for hearing on 20.06.2022. Since the date of hearing was announced at the time of hearing itself, no separate notice of hearing shall be issued, to which both the parties agreed. 5. In the result, both the MAs filed by the assessee are allowed. Order pronounced in the open court on conclusion of the hearing itself, i.e., on 06 th May, 2022. Sd/- (R.K. PANDA) ACCOUNTANT MEMBER Dated: 06 th May, 2022. dk MAs No.443 & 454/Del/2018 3 Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi