Brij Bhushan Pawan Kumar, Moradabad V. ITO Ward 2(1), Moradabad

MA 94/DEL/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9548 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-12-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 20-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. No. 94/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “SMC” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. Misc. App. No. 94/Del/2023 [ in आ.अ.सं . I.T.A No. 1129/Del/2019 ] ( िनधाᭅरण वषᭅ/Assessment Year: 2015-16 ) Brij Bhushan Pawan Kumar, C/o. Pawan Kumar, Satsang Bhawan, FF, Malvia Nagar, Moradabad, Uttar Pradesh – 244 001. बनाम Vs. Income Tax Officer, Ward : 2 (1) Moradabad. PAN No. AAIFB9554A अपीलाथŎ/Applicant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Mayank Patwari, C. A.; राजˢकीओरसे /Department by : Ms. Indu Bala Saini, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 8/12/2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 13/12/2023 आदेश / O R D E R PER C. N. PRASAD, J.M. : 1. Through this Miscellaneous application the assessee seeks to recall the order of the Tribunal which was passed on 20.06.2022. M.A. No. 94/Del/2023 2 2. The ld. Counsel for the assessee submits that when the appeal was called for hearing on 18.05.2022 none appeared on behalf of the assessee for the reason that the notices issued to the assessee through Speed Post posting the appeal for hearing on 23.08.2021 and 18.05.2022 were not served on the assessee. It was further submitted that the partnership firm had already been dissolved and the notices pertaining to the appeal were being sent to the address of Shri Pawan Kumar Chhabra who had passed away on 24.03.2023, therefore, resulting in the appeal being not pursued effectively. 3. The ld. Counsel, therefore, submits that there is a reasonable cause for non-appearance of the assessee. 4. The ld. DR has no serious objection in recalling the ex-parte order of the Tribunal. 5. On hearing both the sides it is noticed that there is a reasonable cause in non-appearance of the assessee when the appeal was posted for hearing. Thus in the interest of justice we recall the ex-parte order of the Tribunal dated 20.06.2022 and the Registry is directed to post the appeal for hearing in due course. 6. In the result, the Miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on : 13/12/2023. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER M.A. No. 94/Del/2023 3 Dated : 13/12/2023. *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 8.12.2023 Date on which the typed draft is placed before the dictating member 8.12.2023 Date on which the typed draft is placed before the other member 13.12.2023 Date on which the approved draft comes to the Sr. PS/ PS 13.12.2023 Date on which the fair order is placed before the dictating member for pronouncement 13.12.2023 Date on which the fair order comes back to the Sr. PS/ PS 13.12.2023 Date on which the final order is uploaded on the website of ITAT 13.12.2023 Date on which the file goes to the Bench Clerk 13.12.2023 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