Raj Kumar Yadav, Gurugram V. DCIT, circle-3(1), Gurgaon

MA 723/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3835 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 04-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Miscellaneous Application No.723/Del/2019 (ITA No.3531/Del/2018) Assessment Year: 2013-14 Mr. Raj Kumar Yadav, Prop. M/s Paras Travels & Raj Filling Station, H.No.810, Sector-4, Gurugram, Haryana. PAN: ADSPK5609G Vs DCIT, , Circle 3(1), Gurugram. (Applicant) (Respondent) Assessee by : None Revenue by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 20.05.2022 Date of Pronouncement : 23.06.2022 ORDER Vide this Miscellaneous Application, the Assessee seeks the recall of the ex parte order passed by the Tribunal in ITA No.3531/Del/2018 dated 18.10.2018, dismissing the appeal filed by the assessee for non-prosecution. MA No.723/Del/2019 2 2. At the time of hearing, none appeared before me despite service of notice. However, on perusal of the record and after hearing the submissions of the ld. Sr. DR, I find it appropriate to decide the case in absence of the applicant. 3. It has been submitted by the assessee in the Miscellaneous Application that non- appearance by the assessee during the hearing of the appeal was due to the fact that the notice of hearing was not received by the assessee as the same was sent to a wrong address. It was also submitted that the order of the Tribunal was also sent to another wrong address of Gurgaon. It was, therefore, submitted that the assessee’s non- appearance was not willful An affidavit to this effect has been filed by the assessee. 4. In view of the above submissions of the assessee and since the Department has neither filed any counter affidavit nor have no objection to recalling the said order of the Tribunal for a fresh hearing, I recall the order of the Tribunal dated 18.10.2018 for hearing the appeal afresh. The Registry is directed to fix the appeal for hearing on 19.07.2022. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 23.06.2022. Sd/- (C.M. GARG) JUDICIAL MEMFBER Dated: 23 rd June, 2022. MA No.723/Del/2019 3 dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi