Shyam Products P.Ltd, New Delhi V. ITO, Ward-23(3), New Delhi

MA 563/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3997 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. No. 563/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “SMC” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. Misc. App. No. 563/Del/2019 [ in आ.अ.स ं . I.T.A No. 4908/Del/2018 ] ( िनधाªरण वषª/Assessment Year: 2007-08 ) M/s. Shyam Products P. Ltd., 206 – Hans Bhawan, 1 - Bahadur Shah Zafar Marg, New Delhi – 110 002. बनाम Vs. Income Tax Officer, Ward : 23 (3) New Delhi. PAN No. AADCS0943E अपीलाथŎ/Applicant ÿÂयथê/Respondent िनधाªåरतीकìओरसे /Assessee by : Shri Mukul Gupta, C.A.; राजˢकीओरसे /Department by : Shri Sanjay Nargas, Sr. D.R.; स ु नवाईकìतारीख/ Date of hearing : 29/04/2022 उĤोषणाकìतारीख/Pronouncement on : 10/06/2022 आदेश / O R D E R PER C. N. PRASAD, J.M. : 1. Through this Misc. application the assessee prays for recall of the ex-parte order passed by the Tribunal in ITA. No. 4908/Del/2018 dated 14.05.2019. 2. The ld. Counsel for the assessee submits that when the matter was called for hearing on 14.05.2019 the assessee’s counsel, Shri Mukul Gupta, who was to argue the matter was unable to present himself for the hearing as the counsel reached M.A. No. 563/Del/2019 2 little late to the Tribunal due to heavy traffic jam and by the time the counsel reached the Tribunal, the Bench had already arisen for the day. The ld. Counsel submits that there has been a reasonable and sufficient cause for not being present himself by the ld. Counsel when the matter was called for hearing on 14.05.2019. Therefore, since the non-appearance of the counsel is neither willful nor deliberate, it is prayed that the ex-parte order passed by the Tribunal be recalled in the interest of justice. 3. The ld. DR has no serious objection in recalling the appeal. 4. On hearing both the sides and perusing the orders of the Tribunal and the reasons given for non-appearance of the ld. Counsel, I am of the view that the order of the Tribunal is to be recalled in the interest of justice. Hence, the ex-parte order passed by the Tribunal in ITA. No. 4908/Del/2018 is recalled and the Registry is directed to fix the appeal for hearing in due course and issue notice to the parties. 5. In the result, the Miscellaneous application filed by the assessee, is allowed. Order pronounced in the open court on : 10/06/2022. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 10/06/2022. *MEHTA* Copy forwarded to : 1. Applicant; M.A. No. 563/Del/2019 3 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 08.06.2022 Date on which the typed draft is placed before the dictating member 08.06.2022 Date on which the typed draft is placed before the other member 10.06.2022 Date on which the approved draft comes to the Sr. PS/ PS 10.06.2022 Date on which the fair order is placed before the dictating member for pronouncement 10.06.2022 Date on which the fair order comes back to the Sr. PS/ PS 10.06.2022 Date on which the final order is uploaded on the website of ITAT 10.06.2022 Date on which the file goes to the Bench Clerk 10.06.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order