Shri Sanjay Jain, Muzaffarnagar V. DCIT, Uttar Pradesh

MA 877/DEL/2019

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8940 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 03-11-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 15-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A No. 877/Del/2019 (in ITA No. 3133/Del/2017) IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 877/Del/2019 (A.Y 2009-10) in I.T.A .No.-3133/Del/2019 Sh. Sanjy Jain, C/o. Sh. Dinesh Mohan 2, Anand Vihar, Lane No. 1 Circular Road, Muzaffarnagar (U.P.) (APPLICANT) vs DCIT Circle Saharanpur, Saharanpur, Uttar Pradesh PAN: AMMPS0658L (RESPONDENT) Applicant by Sh. Ankit Gupta Respondent by Sh. Jitendra Chand, Sr. DR ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: The present Miscellaneous Application has been filed on behalf of the assessee stating that the assessee has sent a letter for adjournment to the Bar which is to be given to the bench and the In-charge of the Bar Association failed to take the print out and place it before the registry. As none appeared before the bench, the matter has been heard ex-parte. Before us, it was stated that the assessee has duly mailed the letter of adjournment and he cannot be penalized for non- appearance for the reasons beyond his control. Date of Hearing 04.11.2022 Date of Pronouncement 04.11.2022 2 M.A No. 877/Del/2019 (in ITA No. 3133/Del/2017) 3. The Ld. DR has opposed the plea of recalling of the order in principle. 4. In our considered view, the reasons given by the assessee are sufficient and hence we here by recall the ex-parte order dtd 30/10/2019 fixing the fresh hearing on 24/01/2023. No separate notice would be issued. Order pronounced in the open court on 4th November, 2022. Sd/- Sd/- ( YOGESH KUMAR U.S. ) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 4th November, 2022. R.N Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi