M/s. Sidhant Homeware Promoters, Haridwar V. ITO, Haridwar

MA 63/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1559 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 04-08-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA no. 63/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. No. 63/Del/2019 ( In ITA No. 3085/DEL/2015) [Assessment Year: 2010-11] Sidhant Homeware Promotors, Haridwar. PAN: ABPFS9148B Vs Income Tax Officer, Ward-2, Haridwar. APPLICANT RESPONDENT Assessee represented by: Shri Navneet R. Adv. Department represented by: Sh. Kanav Bali, Sr. DR Date of hearing 05.08.2022 Date of pronouncement 06.10.2022 O R D E R PER KUL BHARAT, JM: This miscellaneous application has been preferred by the assessee, seeking recalling of the order dated 29.08.2018 passed ex parte to the assessee, by the ITAT Delhi Bench “G” in ITA no. 3085/Del/2015 pertaining to the assessment year 2010-11. 2. In the application it is stated that notice of hearing was not received by the assessee. Shri Narendra Singh, partner of the assessee firm, has filed an affidavit stating that neither the assessee firm had received any notice of hearing, nor any of its partners. 3. Learned Sr. DR opposed the submissions. 2 MA no. 63/Del/2019 4. We have heard rival submissions and perused the material available on record. Looking to the contents of the affidavit filed by the partner of the assessee firm, we hereby recall our order dated 29.08.2018 passed in ITA no. 3085.Del/ 2015 and restore the appeal to its original number. The Registry is directed to fix ITA no. 3085/Del/2015 for hearing in due course after issuing notices of hearing to the parties. 5. Misc. application filed by the assessee stands allowed. Order pronounced in open court on 6 th October, 2022. Sd/- Sd/- (DR. B.R.R. KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI