Victory Realtech Pvt. Ltd., New Delhi V. DCIT, New Delhi

MA 69/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3442 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 21-07-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER M.A.No.69/Del./2019 Arising out of ITA.No.5534/Del./2015- Assessment Year 2010-2011 Victory Realtech Pvt. Ltd., H.No.139, Samrat Gali, Khajuri Khas, New Delhi. PAN AACCV4516H vs. The DCIT, Central Circle – 17, New Delhi. (Applicant) (Respondent) For Assessee : Ms. Mansi Jain, C.A. For Revenue : Shri Abhishek Kumar, Sr. DR Date of Hearing : 22.07.2022 Date of Pronouncement : 22.07.2022 ORDER PER ANIL CHATURVEDI, A.M. : The above Miscellaneous Application [in short “M.A.”] arises out of the order dated 17.12.2018 passed by the Tribunal in ITA.No.5534/Del./2015 for the A.Y. 2010- 11. 2 M.A.No.69/Del./2019 Victory Realtech Pvt. Ltd., New Delhi. 2. The Learned Counsel for the Assessee through his written submissions submitted that the Tribunal vide order dated 17.12.2018 passed an ex-parte order. He submitted that the assessee has not received notice of hearing and therefore, the assessee was unable to represent his case. He, therefore, prayed that the order of the Tribunal may please be recalled for hearing and dispose of after affording reasonable opportunity to the assessee to represent it’s case. 3. The Ld. D.R. did not strongly opposed the submissions of the Learned Counsel for the Assessee. 4. We have heard the Learned Representatives of both the parties. Since we are satisfied with the submissions of the Learned Counsels for the Assessee that he could not represent the case before the Tribunal at the time of hearing because of non-receipt of notice of hearing of the appeal. In the absence of any contrary material fact brought to our notice and in the absence of any objections from the side of the Ld. D.R, we recall the order of the 3 M.A.No.69/Del./2019 Victory Realtech Pvt. Ltd., New Delhi. Tribunal dated 17.12.2018 and direct the Registry to fix the appeal for hearing on 28.10.2022. Since the date of hearing of the appeal is announced in the open Court, issuance of separate notice for hearing to the parties is dispensed with. Accordingly, the M.A. of the Assessee is allowed. 5. In the result, M.A. of the Assessee is allowed. Order pronounced in the open Court on 22.07.2022. Sd/- Sd/- (MS. ASTHA CHANDRA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi, Dated 22 nd July, 2022 VBP/- Copy to 1. The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT ‘C’ Bench, Delhi 6. Guard File. // By Order // Assistant Registrar : ITAT Delhi Benches : Delhi.