AGEMO Exim Ltd., Uttar Pradesh V. ACIT, Meerut

MA 675/DEL/2018

AI Insights

The case involves AGEMO Exim, formerly known as Agemo Leather Components Pvt. Ltd., who filed a miscellaneous application concerning a previously dismissed appeal for the assessment year 1999-2000. The appeal was initially dismissed in limine by the Tribunal due to the non-appearance of the assessee. In the miscellaneous application, the assessee provided reasons for their non-appearance, which the Tribunal found to be reasonable and sufficient. Consequently, the Tribunal recalled the earlier order and scheduled a new hearing date.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116323 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 11 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 1999-2000
• Appeal Filed On: 28-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHWANI KUMAR JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER M.A No.675/Del/2018 ( In ITA No.3839/Del/2016) Assessment Year: 1999-2000 AGEMO Exim (formerly Agemo Leather Components Pvt. Ltd. 82/1, Railway Road, Meerut, City Vs ACIT Circle – 1 Meerut (APPELLANT) (RESPONDENT) Appellant by Sh. Ashwani Kumar Jain, AR Respondent by Sh. Vivek Vardhan, Sr. DR Date of hearing: 20/10/2023 Date of Pronouncement: 20/10/2023 ORDER PER N. K. BILLAIYA, AM: This miscellaneous application by the assessee is directed towards the order of this Tribunal dated 13.08.2018 in ITA No.3839/Del/2016 pertaining to A.Y. 1999-2000. 2. It has been brought to the notice of the Bench that the Tribunal has dismissed the appeal in limine for non appearance. 3. In the affidavit, the assessee has given reasons for non appearance on the given date. 4. We have carefully considered the contents of the miscellaneous application and the reasons. We are convinced 2 that the assessee was prevented by a reasonable and sufficient cause for not appearing on the given date. 5. We, therefore, allow this miscellaneous application and recall the order dated 13.08.2018 in ITA No.3839/Del/2018 and direct the registry to list the appeal for hearing on 28.12.2023 which date is in the knowledge of both the parties, therefore, no notice shall be served. 6. Decision announced in the open court on 20.10.2023. SD/- SD/- [C.N. PRASAD] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .10.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi