Anish, Panipat V. ITO, Panipat

MA 663/DEL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8842 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 01-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”–‘Friday’ : NEW DELHI ] BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Misc. App. No. 663/Del/2019. [ in ITA. No. 1461/Del/2017 ] (Assessment Year : 2012-13) Shri Anish, 210 – VPO : Risalu, Panipat, Haryana – 132 103. PAN: AMQPM2167C Vs. Income Tax Officer, Ward : 1, Panipat. (Applicant) (Respondent) Assessee by : Shri Ashwani Kumar, Advocate; Department by: Shri Atiq Ahmed, Sr. D. R.; Date of Hearing : 29/10/2021 Date of pronouncement : 11/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This Miscellaneous Application No. 663/Del/2019 is filed by the assessee in ITA. No. 1461/Del/2017 for assessment year 2012-13, which was disposed of by order dated 4.07.2019 in absence of the assessee. The Misc. application states that the notice fixing the date of hearing on 3.07.2019 is received by the assessee only on 8.07.2019 and, therefore, the assessee could not appear on the date of hearing. The assessee also submitted the postal certificate that notice was delivered to the assessee only on 8.07.2019. 2. The ld. AR reiterated the same facts and the ld. DR objected the Misc. application. 3. We find that in the present case the date of hearing was fixed on 3.07.2019. However, the Speed Post tracking consignment submitted by the assessee shows that the notice reached to the assessee on 8.07.2019. Therefore, Page | 2 there is a sufficient cause for non-appearance by the assessee. Accordingly, the Misc. application filed by the assessee deserves to be allowed. The Registry is directed to fix the appeal of the assessee for hearing. The Misc. application is allowed. Order pronounced in the open court on : 11/11/2021. Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 11/11/2021. *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi Date of dictation 11.11.2021 Date on which the typed draft is placed before the dictating member 11.11.2021 Date on which the typed draft is placed before the other member 11.11.2021 Date on which the approved draft comes to the Sr. PS/ PS 11.11.2021 Date on which the fair order is placed before the dictating member for pronouncement 11.11.2021 Date on which the fair order comes back to the Sr. PS/ PS 11.11.2021 Date on which the final order is uploaded on the website of ITAT 11.11.2021 date on which the file goes to the Bench Clerk 11.11.2021 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