M/s Apex Recycling Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 875/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4529 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 11-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA NO.875/DEL/2019 (in ITA No.4736/Del./2016) (ASSESSMENT YEAR : 2008-09) M/s. Apex Recycling Pvt. Ltd., vs. ITO, Ward 3 (1), Plot No.B-7, Phase – 1, New Delhi. Badli Industrial Area, New Delhi. (PAN : AADCA0994M) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Advocate REVENUE BY : Shri Mukesh Kr. Jha, Senior DR O R D E R PER AMIT SHUKLA, JM M/s. Apex Recycling Pvt. Ltd. (hereinafter referred to as ‘the Applicant’) by moving application under section 254 (2) of the Income- tax Act, 1961 (for short ‘the Act’) for Assessment Year 2008-09 in ITA No.4736/Del/2016 (order dated 24.06.2019) sought to seek recall of the order which was disposed of ex-parte vide order dated 24.06.2019. The ld. AR for the assessee contended that notice fixing the date of hearing on 06.06.2019 was never served on the assessee and affidavit 2 MA No.875/Del/2019 to this effect is also filed along with the misc. application. He prayed that the matter may be recalled. 2. We have heard both the parties and perused the misc. application. It is notable that this appeal was disposed off on merits by this Tribunal in view of the provisions of Rule 24 of Income-tax (Appellate Tribunal) Rules. However, in view of the proviso to amended Rule 24 of the aforesaid Rules, the assessee has been successful to furnish reasonable cause which prevented him to appear before the Tribunal on the date fixed for hearing. In the above circumstances, we are of the opinion that the assessee was prevented by sufficient cause in attending the hearing of the case and it is a fit case for recalling the order. We order accordingly and direct the registry to fix the appeal for fresh hearing in due course. Issue notice. Sd/- sd/- (PRADIP KUMAR KEDIA) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04.05.2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A). 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.