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Income Tax Appellate Tribunal - Delhi

Karl Storz Endoscopy India Pvt. Ltd., ... vs Ito, New Delhi on 17 January, 2022

       IN THE INCOME TAX APPELLATE TRIBUNAL
           (DELHI BENCH 'I-1' : NEW DELHI)

                 (Through Video Conferencing)

    BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER
                       And
      DR. B.R.R.KUMAR, ACCOUNTANT MEMBER

                     MA No.153/Del/2020
            (Arising out of ITA No.4063/DEL/2016
               [Assessment Year: 2008-09]
M/s Karl Storz Endoscopy            Income Tax Officer,
(I) Pvt. Ltd.                       Ward-5(2),
11 Floor, Dr. GopalDas
    th                              New Delhi
Bhawan,                         Vs.
28, Barakhamba Road,
New Delhi-110001
PAN-AAACK4816D
            Assessee                        Revenue

        Assessee by             Sh. V. K. Sabharwal, Adv.
        Revenue by              Sh. Mrinal Kumar Das, Sr.DR

  Date of Hearing                           07.01.2022
  Date of Pronouncement                     17.01.2022

                                ORDER
PER Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER :

The order in this case has been passed by the Tribunal dated 16.12.2019 going to non-attendance of any representative from the assessee side. The assessee in his Miscellaneous Application submitted that the assessee is prevented by reasonable and sufficient cause to make compliance any of the notices issued because of non-receipt of the notices. It was also pleaded that change in the address has been intimated to the ITAT vide filing their letter dated 25.01.2017 along with revised 2 MA No.153 /Del/2020 Form-36, wherein, in column no.10, they have also incorporated the latest communication address, which has not been taken into consideration by the Registry while issuing the notices.

2. We find that contention of the assessee is acceptable and hence recall the order of the Tribunal dated 16.12.2019. The Registry is directed to issue notice to the new address intimated by the assessee in the revised Form No.36.

Order pronounced in open court on 17thday of December, 2022.

           Sd/-                                     Sd/-
  [KUL BHARAT]                               [B R R KUMAR]
JUDICIAL MEMBER                            ACCOUNTANT MEMBER
Delhi; Dated: 17.01.2022.
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Copy forwarded to:
1.  Appellant
2.  Respondent
3.  CIT
4.  CIT(A)
5.   DR

                                                       Asst. Registrar,
                                                      ITAT, New Delhi