Sarla Fashion Garments, New Delhi V. JCIT, Range-31, New Delhi

MA 714/DEL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7551 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2001-2002
• Appeal Filed On: 29-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”–‘Friday’ : NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Misc. App. No. 714/Del/2019. [ in ITA. No. 1799/Del/2006 ] (Assessment Year : 2001-2002) Sarla Fashion Garments, F – 88, Okhla Industrial Area, Part – 1, New Delhi – 110 024. PAN: AACFS5924R Vs. JCIT, Range : 31, New Delhi. (Applicant) (Respondent) Assessee by : N o n e; Department by : Shri Kumar Parnav, Sr. D. R.; Date of Hearing : 26/11/2021 Date of pronouncement : 26/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This Misc. application is filed by the assessee against the order passed by the co-ordinate bench in the case of the assessee in ITA. No. 1799 (Del) of 2006 assessment year 2001-2002. 2. This appeal was decided ex-parte. The assessee has filed the Misc. application stating that the assessee was not heard. However, in the letter dated 30 th August, 2019 it was stated that the above firm has been closed. Despite, service of the notice at the address given by the assessee shows that Postal authorities have reported that “No such person found.” Misc. application is filed by the assessee and Registry of the ITAT does not have any other mode of the service of notice. In view of this we consign the Misc. application filed by the assessee to the records with a liberty to the assessee that if it wants to pursue this Misc. application, then provide the address where the notice is required to be made for recall of this Misc. application. Page | 2 3. In the result, the Misc. application is dismissed. Order pronounced in the open court on : 26/11/2021. Sd/- Sd/- ( KUL BHARAT ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 26/11/2021. *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating member Date on which the typed draft is placed before the other member Date on which the approved draft comes to the Sr. PS/ PS Date on which the fair order is placed before the dictating member for pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT date on which the file goes to the Bench Clerk 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