HARIDAY,NEW DELHI V. ADIT (EXEMPTION), NEW DELHI

MA 241/DEL/2025

AI Insights

The case involves multiple Miscellaneous Applications (M.A Nos. 239, 240, 241, 242, 243/Del/2025) filed by the Assessee, Hariday, against the order of the Income Tax Appellate Tribunal, which had dismissed their appeals for the Assessment Years 2010-11 to 2014-15 due to non-appearance. The Assessee argued that the dismissal was ex-parte and that they had not been properly notified of the hearing dates due to an address change not updated in the Tribunal's records. The Department's Representative contended that the Assessee's non-appearance justified the dismissal of the appeals. The Tribunal found that the Assessee had not been properly notified and thus allowed the Miscellaneous Applications, recalling the earlier order and restoring the appeals for re-hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782639 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 08-07-2025
• Other Referred Cases: Balaji Steel Re-Rolling Mills Vs. Commissioner of Central Excise & Customs
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Keywords: Period of limitation

Judgement Text

"1 M.A Nos. 239, 240, 241, 242, 243/Del/2025 Hariday Vs. ADIT (Exemption) IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 239/Del/2025 (A.Y 2010-11 in ITA No.3530/Del/2017) M. A NO. 240/Del/2025 (A.Y 2011-12 in ITA No.3531/Del/2017) M. A NO. 241/Del/2025 (A.Y 2012-13 in ITA No.3522/Del/2017) M. A NO. 242/Del/2025 (A.Y 2013-14 in ITA No.3533/Del/2017) M. A NO. 243/Del/2025 (A.Y 2014-15 in ITA No.3534/Del/2017) Hariday N-25, 2nd Floor, Green park Extension New Delhi-110016 PAN-AAAECM0840R (APPELLANT) vs ADIT (Exemption) Trust Circle-II, Civic Centre, New Delhi (RESPONDENT) Applicant by Sh. Gautam Jain, Adv, Sh. AnkitKularia, Adv Respondent by Sh. Vikram Singh Sharma, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The above mentioned Miscellaneous Applications are filed in respect of the order dated 11/10/2021 passed by the Tribunal in ITA Nos.3530/Del/2017,3531/Del/2017,3532/Del/2017, 3533/Del/2017 and 3534/Del/2017 pertaining to 2010-11 to 2014-15 respectively. 2. The Ld. Counsel for the Assessee submitted that order of the Tribunal dated 11/10/2021 in ITA Nos. 3530/Del/2017,3531/Del/2017, 3532/Del/2017, 3533/Del/2017 and 3534/Del/2017 is ex-parte, wherein the Assessee has not been heard before passing the order of dismissal of the appeals. Further Date of Hearing 26.09.2025 Date of Pronouncement 28.10.2025 Printed from counselvise.com 2 M.A Nos. 239, 240, 241, 242, 243/Del/2025 Hariday Vs. ADIT (Exemption) submitted that the notices for the appearance in the Appeals issued by the Tribunal have returned with remark “the party is not living in the address mentioned”. The Ld. Counsel submitted that the Assessee has informed the change of address to the income tax department in the income tax return furnished by the Assessee. Further contended that the Assessee was not aware of the notice fixing the hearing date on 04/10/2021 and non-appearance of the Assessee was neither intentional nor deliberate and it is not the case where the Assessee is not interested to prosecute the Appeal. Thus, relying on the Judgment of Apex Court in the case of Balaji Steel Re-Rolling Mills Vs. Commissioner of Central Excise & Customs reported in 111 DTR 401, sought for allowing the captioned Miscellaneous Applications. 3. Per contra, the Ld. Department's Representative submitted that the Assessee has not appeared before the Tribunal on the date of hearing, therefore, the Hon’ble Bench has rightly dismissed the Appeals which requires no interference at the hands of the Tribunal. Further submitted that there is a delay in latches in filing the M.As and the Tribunal has no power to condone the delay, thus, sought for dismissal of the M.As. Printed from counselvise.com 3 M.A Nos. 239, 240, 241, 242, 243/Del/2025 Hariday Vs. ADIT (Exemption) 4. We have heard both the parties and perused the material available on record. The Tribunal vide order dated 11/10/2021, decided all the five Appeals filed by the Assessee pertaining to Assessment Year 2010-11 to 2014-15 by placing the Assessee ex-parte observing that the notice issued to the Assessee returned with remarks “the party is not living in the address mentioned” and further observed that the Assessee has not filed any new address in form No. 36. As could be seen from the order of the Tribunal, the Tribunal has decided the Appeal without hearing the Assessee. Since the order of the Tribunal has been passed ex-parte without hearing the Assessee, the period of limitation starts from the date of communication of the order which is in the present case 26/03/2025 on which date the certified copy of the order dated 11/10/2021 has been served on the Assessee. There is nothing brought on record to show that the Assessee has been made known to the order of the Tribunal before the date of obtaining the certified copy of the order. Considering the above facts and circumstances, since order dated 11/10/2021 in ITA Nos. 3530/Del/2017,3531/Del/2017, 3532/Del/2017, 3533/Del/2017 and 3534/Del/2017 have been passed ex-parte/without hearing the Assessee, the order dated 11/10/2021 is hereby recalled and the Appeals are restored to its original numbers for adjudicating afresh. The registry is directed to fix the Appeals for hearing on 20/11/2025. Printed from counselvise.com 4 M.A Nos. 239, 240, 241, 242, 243/Del/2025 Hariday Vs. ADIT (Exemption) 5. In the result, Miscellaneous Applications filed by the Assessee are allowed. Order pronounced in the open court on 28/10/2025. Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28/10/2025 R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "