UMESH KUMAR,SONIPAT V. ITO, WARD-5, SONIPAT

MA 28/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782213 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 06-02-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PIYUSH SINHA

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH, SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUTANTMEMBER M.A.No.27&28/Del/2025 ITA NO.922& 925 /Del/2020 Assessment Year: 2010-11 & 2011-12 Umesh Kumar Prop. Mir Singh, Anaj Mandi, Gohana, Sonipat, Haryana-131301 PAN NO. AWHPK8789M Vs Income Tax Officer Ward-5 Sonipat, Haryana- 131001 (APPELLANT) (RESPONDENT) Appellant by None Respondent by Shri Piyush Sinha, Sr. DR Date of hearing: 03/10/2025 Date of Pronouncement: 31/10/2025 ORDER PER SUDHIR KUMAR, JM: These miscellaneous applications have moved by the assessee to restore the appeal no. 922 & 925 /Del/2025 filed by the assessee before the Tribunal. 2. The contention of the Ld. AR is that the appeals were fixed on 30-07-2024, for hearing which was the last date of filling of return of income tax for the A.Y.2024-25 and the counsel of the appellant was moved the adjournment application to grant the next date for hearing for that reason. The application filed by appellant, was not Printed from counselvise.com 2 considered by the bench and appeals were decided in the absence of the assessee. 3. The ld. DR submitted that assessee is non cooperative. No adjournment was moved by the assessee on the date fixed to adjourn the case. On the date of hearing none was present on behalf of appellant. 4. We have heard the Ld. DR and perused the material available on record. Perusal of the order of the tribunal, reveals that the appeals were decided in the absence of the appellant. In the interest of justice, we deem it fit to restore the appeals on its original number to decide on merits. Therefore the applications filed by the assessee to recall the order and restore the appeals its original number are allowed. Both the appeals are restored on its original number. Registry is directed to fix the appeal for hearing before the appropriate bench. 5. In the result, the miscellaneous applications filed by the assessee are allowed. Order pronounced in the open court on 31.10.2025. Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER SR BHATNAGGAR Date:- 31.10.2025 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(Appeals) ` 5.DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "