Bijender Singh, Panipat V. ITO, Ward- 1, Panipat

MA 891/DEL/2019

AI Insights

This case involves a miscellaneous application by the assessee, Bijender Singh, directed towards an earlier order of the Tribunal which had dismissed his appeal in limine due to non-appearance. The assessee provided reasons for his non-appearance through an affidavit. The Tribunal, after considering the affidavit and the circumstances presented, was convinced that there was a reasonable and sufficient cause for the non-appearance. Consequently, the Tribunal allowed the miscellaneous application, recalling the previous order and scheduling a new hearing date.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121451 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER M.A No.891/Del/2019 ( In ITA No.6775/Del/2018) Assessment Year: 2013-14 Bijender Singh, S/o Sh. Nafe Singh, VPO Garhi Chajju, Tehsil, Samalkha, Panipat Pan No. BDSPK2976F Vs ITO Ward- 1 Panipat (APPELLANT) (RESPONDENT) Appellant by Sh. Satyam Aneja, CA Respondent by Sh. Vivek Vardhan, Sr. DR Date of hearing: 20/10/2023 Date of Pronouncement: 20/10/2023 ORDER PER N. K. BILLAIYA, AM: This miscellaneous application by the assessee is directed towards the order of this Tribunal dated 18.04.2019 in ITA No.6775/Del/2018 pertaining to A.Y. 2013-14. 2. It has been brought to the notice of the Bench that the Tribunal has dismissed the appeal in limine for non appearance. 3. In the affidavit, the assessee has given reasons for non appearance on the given date. 4. I have carefully considered the contents of the miscellaneous application and the reasons. I am convinced that the assessee 2 was prevented by a reasonable and sufficient cause for not appearing on the given date. 5. I, therefore, allow this miscellaneous application and recall the order dated 18.04.2019 in ITA No.6775/Del/2018 and direct the registry to list the appeal for hearing on 06.12.2023 which date is in the knowledge of both the parties, therefore, no notice shall be served. 6. Decision announced in the open court on 20.10.2023. Sd/- [N.K. BILLAIYA] ACCOUNTANT MEMBER Dated: .10.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi