Shamken Cotsyn Ltd., Mathura V. ACIT, Circle-23(1), New Delhi

MA 485/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3837 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 05-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Miscellaneous Application No.485/Del/2019 (ITA No.7433/Del/2018) Assessment Year: 2015-16 Shamken Cotsyn Ltd., B-15, C-18, Nandgaon Road, UPSIDC Industrial Area, Kosikalan, New Delhi. PAN: AAACS1098K Vs ACIT, , Circle-23(1), New Delhi. (Applicant) (Respondent) Assessee by : None Revenue by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 20.05.2022 Date of Pronouncement : 23.06.2022 ORDER This Miscellaneous Application u/s 254 of the Act has been filed by the assessee seeking rectification/recalling of the order of this Bench dated 15.04.2019 in ITA No.7433/Del/2018 for AY 2015-16 (hereinafter called ‘the Tribunal order’). 2. At the time of hearing, none appeared before me despite service of notice. However, on perusal of the record and after hearing the submissions of the ld. Sr. DR, I find it appropriate to decide the case in absence of the applicant. MA No.485/Del/2019 2 3. It has been submitted by the assessee in the Miscellaneous Application that non- appearance by the assessee during the hearing of the appeal was neither intentional nor deliberate, but, was due to the fact that the notice of hearing was not served on the and, as such, it could not be said that the assessee was not interested in pursuing the appeal which is evident from the fact that the assessee has filed the instant Miscellaneous Application. An affidavit to this effect has been filed by the assessee. 4. In view of the above submissions of the assessee and since the Department has neither filed any counter affidavit nor have no objection to recalling the said order of the Tribunal for a fresh hearing, I recall the order of the Tribunal dated 15.04.2019 for hearing the appeal afresh. The Registry is directed to fix the appeal for hearing on 19.07.2022. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 23.06.2022. Sd/- (C.M. GARG) JUDICIAL MEMFBER Dated: 23 rd June, 2022. dk MA No.485/Del/2019 3 Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi