Plaza Cable Industries Ltd., Delhi V. DCIT, New Delhi

MA 847/DEL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7552 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 21-11-2019
• Result in Favour of: Assessee
• 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. 847/Del/2019. [ in ITA. No. 1485/Del/2014 ] (Assessment Year : 2004-2005) M/s. Plaza Cable Industries Ltd., K – 444, Village : Burari, Delhi – 110 084. PAN: AAACP3946K Vs. DCIT, Circle : 4 (1), New Delhi. (Applicant) (Respondent) Assessee by : Shri Rajiv Saxena, Advocate; 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. 1485 (Del) of 2014 dated 3.06.2016 for assessment year 2004-2005. 2. The ld. AR reiterated the contentions raised in the Misc. application that no notice has been received by the assessee for hearing of the appeal. 3. The ld. DR vehemently objected to the Misc. application of the assessee. 4. We have carefully considered the rival contentions and perused the orders of the co-ordinate bench. The appeal is decided without hearing the assessee. The mandate of Section 254 of the Income Tax Act, 1961 (the Act) says that ITAT may pass an order after hearing both the parties. In this case the assessee has not been heard. Further the claim of the assessee is that no notice has been received by the assessee. It is also sworn in an affidavit by the assessee. In view of this, we find that there is sufficient cause on the part of the assessee to have not appeared before the co-ordinate bench on the date of hearing. Page | 2 5. Now we find that the disposal of the appeal without hearing the assessee is a mistake apparent from the record. Hence, we recall the order passed by the co-ordinate bench. 6. In the result, Misc. application of the assessee is allowed. 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 26.11.2021 Date on which the typed draft is placed before the dictating member 26.11.2021 Date on which the typed draft is placed before the other member 26.11.2021 Date on which the approved draft comes to the Sr. PS/ PS 26.11.2021 Date on which the fair order is placed before the dictating member for pronouncement 26.11.2021 Date on which the fair order comes back to the Sr. PS/ PS 26.11.2021 Date on which the final order is uploaded on the website of ITAT 26.11.2021 date on which the file goes to the Bench Clerk 26.11.2021 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