TIRANGA MOUNTAIN RESCUE,DELHI V. ITO,WARD- 22(4), NEW DELHI

MA 30/DEL/2024

AI Insights

The case involves Tiranga Mountain Rescue, the applicant, who filed Miscellaneous Applications under section 254(2) of the Income Tax Act, 1961, against an ex parte order dated 22.08.2023 concerning ITA Nos. 587 and 588/DEL/2018 for the Assessment Years 2018-19 and 2019-20. The applicant's counsel argued that the assessee was unaware of the hearing scheduled on 22.08.2023, which resulted in their absence and the subsequent ex parte order. The Departmental Representative did not object to the recall of the order. The Tribunal, considering the circumstances, decided to recall the ex parte order and restore the appeal for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 825217 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2018-2019
• Appeal Filed On: 24-01-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: PRANAV YADAV
• Keywords: Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA Nos. 30 and 31/DEL/2024 [A/o ITA Nos. 587 and 588/DEL/2023 [A.Ys 2018-19 & 2019-20] Tiranga Mountain Rescue Vs. The I.T.O B-1/E-21, Mohan Co-operative Ward - 22(4) Industrial Estate, Mathura Road New Delhi New Delhi PAN: AACTT 8648 P (Applicant) (Respondent) Assessee By : Shri Pranav Yadav, Adv Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 19.12.2025 Date of Pronouncement : 02.01.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- Both the above captioned Miscellaneous Applications have been by filed the assessee u/s 254(2) of the Income tax Act, 1961 [for short, 'the Printed from counselvise.com MA Nos. 30 & 31/DEL/2024 [A.Y. 2018-19 & 2019-20] Tiranga Mountain Rescue Vs. ITO Page 2 of 4 Act'] against the order of this Bench of the Tribunal dated 22.08.2023 in ITA Nos. 587 and 588/DEL/2018 for Assessment Years 2018-19 and 2019-20. 2. Since these MAs pertain to same assessee and were heard together, these are being disposed of by this common order for the same of convenience and brevity. 3. In these Miscellaneous Applications the ld. counsel for the assessee submitted that MA Nos. 30 and 31/DEL/2024 have been filed for recalling the exparte order. It is the say of the ld. counsel for the assessee that the assessee was not aware of the hearing of the appeal fixed on 22.08.2023 and hence could not present himself before the bench. Therefore, the ld. AR prayed that in the interest of justice, the appeal may be restored for hearing. 3. The ld. DR did not raise any serious objection. 4. After perusing the contents of the MAs, we are of the considered view that the assessee was prevented by sufficient reasonable cause from appearing before the Tribunal. Therefore, in the interest of justice and fair play, we recall the impugned order. The Registry is directed to post the case for fresh hearing in due course before the regular bench. Printed from counselvise.com MA Nos. 30 & 31/DEL/2024 [A.Y. 2018-19 & 2019-20] Tiranga Mountain Rescue Vs. ITO Page 3 of 4 5. In the result, the Miscellaneous Applications of the assessee in MA Nos. 30 and 31/DEL/2024 are allowed. The order is pronounced in the open court on 02.01.2026. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 02nd JANUARY, 2026. VL/ Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com MA Nos. 30 & 31/DEL/2024 [A.Y. 2018-19 & 2019-20] Tiranga Mountain Rescue Vs. ITO Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, if not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "