Income Tax Appellate Tribunal - Delhi
Sh. Arvind Kumar Goel, New Delhi vs Dcit, New Delhi on 5 August, 2019
1 M.A No. 212/Del/2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'FRIDAY/ B' NEW DELHI
SH. R. K. PANDA, ACCOUNTANT MEMBER
AND
MS SUCHITRA KAMBLE, JUDICIAL MEMBER
M.A No. 212/Del/2018 in
(ITA No. 31/DEL/2014 ( A.Y 01.04.1996 to 19.09.2002)
Arvind Kumar Goel Vs DCIT
Y-14, Second Floor, Loha Mandi, Circle-27 (1),
Naraina, New Delhi
New Delhi
(APPLICANT) (RESPONDENT)
Applicant by Sh. Rajat Garg, CA
Respondent by Sh. S.L.Anuragi, SR. DR
Date of Hearing 02.08.2019
Date of Pronouncement 05.08.2019
ORDER
PER SUCHITRA KAMBLE, JM
This Miscellaneous Application is filed in respect of order dated 25.10.2017 u/s 254(2) of the Income Tax Act, 1961.
2. The Ld. AR submitted that an ex-parte order was passed on 25.10.2017 dismissing the appeal for non prosecution.
3. The Ld. AR submitted that notice of hearing fixing the assessee's appeal was not served on the assessee or any other authorized person. The Ld. AR submitted that the case was decided ex-parte during pendency of consolidation application in respect of appeal of assessee's brother and assessee and as such were under bonafide belief that fresh notice of hearing after consolidation of both appeals would be served upon the assessee and his brother.
4. The Ld. AR has filed the affidavit of the assessee Company stating the reasons for non attending the hearing of the appeal on 25.10.2017. The Ld. 2 M.A No. 212/Del/2018 AR, therefore, submitted that this Miscellaneous Application may be allowed.
5. The Ld. DR did not object the same.
6. We have heard both the parties and perused the material available on record. From the perusal of the affidavit of the Director of the assessee company it is seen that the assessee company has not received due notice. Therefore, order dated 25.10.2017 is hereby recalled and the appeal being IT(SS) No. 31/Del/2014 is restored. The registry is directed to place this appeal for hearing on 28/08/2019. Both the parties are informed accordingly. Hence, no notice has to be issued.
7. In result, Miscellaneous Application is allowed.
Order pronounced in the Open Court on 5th August, 2019.
Sd/- Sd/-
(R.K.PANDA) (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 05/08/2019
*Binita*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
3 M.A No. 212/Del/2018
Date of dictation 02/08/2019
Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the 8/5/2019 website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk