M/s. Rajshree Cotton Corporation, Delhi V. ITO, New Delhi

MA 580/DEL/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5169 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 04-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER MA No.580/Del/2017 (In ITA No.261/Del/2017) Assessment Year : 2012-13 Rajshree Cotton Corporation 2283/5, First Floor, Medganj, Rui Mandi, Sadar Bazar, Delhi PAN No.AAAFR7351R Vs. ITO Ward- 47 (1) New Delhi (Appellant) (Respondent) Assessee by : None Department by : Shri Anil Kumar Sharma, Sr. DR. Date of hearing : 18-02-2022 Date of pronouncement : 18-02-2022 O R D E R PER N.K BILLAIYA, AM : This Miscellaneous Application by the assessee is directed towards the order of this Tribunal in ITA No.261/Del/2017 for A.Y.2012-13 order dated 26.04.2017. 2. None appeared on behalf of the assessee. I decided to proceed exparte. 3. The sum and substance of this miscellaneous application is that the Tribunal have dismissed the appeal of the assessee in limine. It is prayed that the order should be recalled so that it can be disposed off on merits of the case. 2 4. The DR strongly opposed to the contents of the miscellaneous application. It is the say of the DR that the assessee should bring compelling reasons for non attending the appellate proceedings. 5. I have given a thoughtful consideration to the submissions of the DR. In my considered opinion since the appeal of the assessee was dismissed in limine without considering the merits of the case, the order deserve to be recalled in the interest of justice and fair play. 6. I, therefore recall the order of the Tribunal in ITA No.261/Del/2017 and direct the registry to list the appeal for hearing on 22.06.2022. Issue notice to both the sides. 7. In the result, the miscellaneous application filed by the assessee is allowed. 8. Decision announced in the open court in the presence of Sr. DR on 18.02.2022. Sd/- (N. K. BILLAIYA) ACCOUNTANT MEMBER Dated: 18-02-2022 *Neha* Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., New Delhi//True Copy// Assistant Registrar ITAT, New Delhi 3 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 18.02.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order