Rakesh Kumar Gupta, Meerut V. ITO, Ward- 2(2), Meerut

MA 707/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5363 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 15-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VINOD GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) (Through Video Conferencing) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER And DR. B.R.R.KUMAR, ACCOUNTANT MEMBER MA No.707/Del/2018 (Arising out of ITA No.3876/DEL/2017 [Assessment Year: 2007-08] Rakes Kumar Gupta, C/o- Vinod Kumar Goel, 282, Boundary Road, Civil Lines, Meerut, Vs. Income Tax Officer, Ward-2(2), Meerut PAN-ADAPG7314E Assessee Revenue Assessee by Sh. Vinod Goel, CA Revenue by Sh. Mrinal Kumar Das, Sr.DR Date of Hearing 07.01.2022 Date of Pronouncement 17.01.2022 ORDER PER Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER : The order in this case has been passed by the Tribunal on 31.10.2018 dismissing the appeal of the assessee. The assessee has filed Miscellaneous Application u/s 254 of the Act pleading that in this case the assessee has filed paper book on 17.10.2017 which has been duly received by ITAT and the Office of the DR of SMC. The assessee was unaware that the file has been transferred from ‘SMC’ to ‘C’ Bench. Hence, he could not attend the hearing. Further, it is also submitted that MA No.707/Del/2018 2 paper book filed by the assessee has not considered by the Bench as single copy has been filed going to the original constitution as SMC. 2. Having gone through the facts of the case, we find that the order has been passed ex-parte and no prejudice is caused any party by recalling the order. Hence, the order dated 31.10.2018 is hereby recalled. The Registry is directed to fix the case at earliest and issued notice to the assessee. Order pronounced in open court on 17 th day of January, 2022. Sd/- Sd/- [KUL BHARAT] [B R R KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 17.01.2022. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi