RISING INFRASTRUCTURE & DEVELOPERS (P) LTD.,NEW DELHI V. ITO, NEW DELHI

MA 613/DEL/2018

AI Insights

The case involves Rising Infrastructure & Developers P. Ltd., which filed an application under Section 254(2) of the Income Tax Act, 1961, seeking restoration of an ex-parte order dated 19.03.2018. The ex-parte order was initially passed due to the non-appearance of the company's counsel. The company argued that another official, Shri KK Shukla, who was not originally intended to represent them, was present but could not argue the case due to a misunderstanding. The tribunal dismissed the application for restoration due to the lack of appearance and substantiation of the reasons for non-appearance at the original hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839026 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 28-09-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA

Judgement Text

"P a g e | 1 MA No. 613/Del/2018 Rising Infrastructure & Developers P. Ltd. (AY: 2012-13) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M.A. No.613/Del/2018 Arising out of ITA No.6582/Del/2016 (Assessment Year:2012-13) Rising Infrastructure & Developers (P) Limited, F-1/9, Okhla Industrial Area, Phase-1, New Delhi – 110 020 Vs. ITO Delhi \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCR9207P Appellant .. Respondent Appellant by : None Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 30.01.2026 Date of Pronouncement 18.02.2026 Printed from counselvise.com P a g e | 2 MA No. 613/Del/2018 Rising Infrastructure & Developers P. Ltd. (AY: 2012-13) O R D E R PER ANUBHAV SHARMA, JM: The application in hand has been filed by the assessee under Section 254(2) of the Income Tax Act, 1961 for restoring the ex-parte order dated 19.03.2018 on the basis of Shri KK Shukla had managed taxation of the assessee company was deputed to make adjournment application as counsels Shri Prem Nath Monga was not available to argue the matter but Shri KK Shukla could read the Tribunal the matter was heard and dismissed for non- appearance on merits. 2. We find that this assertion is supported with the affidavit of Satyendra Kumar Thakur director of the company but there is no supporting affidavit of Shri KK Shukla or Shri Prem Nath Monga. It further comes up that ever since the institution of this application on 20.10.2023 notices have been repeatedly issued to the applicant but none has appeared. Though the application is filed relying Rule 24 of the Income Tax Appellate Tribunal Rules, however, considering that applicant/assessee is not putting in appearance and the ground of non appearance at the time of hearing of the appeal are not Printed from counselvise.com P a g e | 3 MA No. 613/Del/2018 Rising Infrastructure & Developers P. Ltd. (AY: 2012-13) substantiated, we do not consider it appropriate case to exercise powers of u/s 254(2) of the Act. 3. The application is dismissed. Order pronounced in the open court on 18.02.2026 Sd/- (M. Balaganesh) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 18.02.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "