2022 (7) TMI 1342

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssee : Shri Mukund Bakshi, AR. For the Revenue : Shri Shramdeep Sinha, Sr. DR. ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER By way of present Misc. Application, assessee seeks to recall the ex parte order of the Tribunal passed in ITA No. No.1854/Ahd/2017 dated 3-4-2019 for the Asst.Year 2007-08 dismissing the appeal for non-prosecution. 2. In the MA, the assessee has pleaded as und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... CIT(A), National Faceless Appeal Centre (NFAC), Delhi in the matter/appeal filed against the penalty levied u/s. 271(l)(c) for the year under consideration. It is at this point of time, the applicant realized that the Hon'ble IT AT has passed the impugned order ex-parte for want of prosecution. Due to the pandemic and the disturbance caused, the issue remained out of sight of the applicant a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Guj). > Anil Kumar Nevada vs. ITO [2021] 125 taxmann.com 139 (Cal) > DaryapurShetkariSahakari Ginning and Pressing Factory vs. ACIT [2021] 123 taxmann.com 301 (Bom.) As the impugned order is received on 21.04.2022, in the humble submission of the applicant, the present application shall be in the prescribed time. 2. The applicant most respectfully submits that hearing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as due to the fact that notice of hearing did not reach the assessee, because the assessee had shifted its premises; that due to COVID pandemic the assessee could not reach the Registry of the ITAT to intimate about the change of the address. Ld.DR however opposed the application. 4. After hearing both the sides, we find that the reasons narrated by the assessee in his MA are reasonably just....