Chandan Lal Goswami, Hisar V. ITO, Hisar

MA 112/DEL/2021

AI Insights

The case involves Chandan Lal Goswami, the appellant, who sought the recall of an ex parte Tribunal order concerning the assessment year 2011-12. The original appeal was dismissed due to non-prosecution as the appointed CA, Shri Anil Aggarwal, was severely ill and passed away before he could manage the case. The appellant argued that the circumstances were beyond his control and requested the Tribunal to recall the order and restore the appeal for adjudication on merits. The Senior DR did not object to the recall if deemed just and proper. The Tribunal agreed to recall the order, emphasizing the need for justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129935 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 14-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 01-07-2021
• Laws Referred To: Rule 24 of the Appellate Tribunal Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA.No.112/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER MA No. 112/Del/2021 (In I.T.A No.3620/Del/2016) /Assessment Year: 2011-12 Chandan Lal Goswami C/o A.A. & Co., CAs., 22, Green Park, Hisar. ब म Vs. Income Tax Officer, Ward 1, Hisar. PAN No. AAUPG0664Q Appellant /Respondent Assessee by Shri Ankit Gupta, Advocate Revenue by Shri Vivek Vardhan, Sr. DR स ु नवाईक तारीख/ Date of hearing: 15.09.2023 उ ोषणाक तारीख/Pronouncement on 15.09.2023 आदेश /O R D E R The captioned application has been filed by the appellant- assessee under Rule 24 of the Appellate Tribunal Rules, 1963 seeking recalling the ex parte Tribunal order dated 22.11.2016 in ITA No.3620/Del/2016 for AY 2011-12. 2. I have heard argument of both the sides. The Ld. Counsel submitted that Shri Anil Aggarwal, CA resident of Hisar, Haryana filed appeal before the Tribunal and in Form No.36 the office address of Shri Anil Aggarwal was mentioned as communicating address. The Ld. Counsel submitted that unfortunately Shri Anil MA.No.112/Del/2021 2 Aggarwal, CA was not keeping well since September, 2016 and due to irrecoverable illness he expired on 20.08.2017 as per the medical and death certificates and enclosed with the application under consideration. The Ld. Counsel submitted that during said period of illness and death of Shri Anil Aggarwal the appeal of assessee was dismissed on 22.11.2016 ex parte and when the assessee contacted the office of Shri Aggarwal then he was informed that they are not having any update about the appeal of assessee as Shri Anil Aggarwal who was looking after the matter has expired. The Ld. Counsel submitted that the assessee cannot be punished for the circumstances beyond his control and should be allowed an opportunity of being heard in the interest of justice. He also pointed out that the Tribunal has dismissed appeal of assessee on account of non-prosecution without adjudicating the grounds raised in Form No.36, therefore, the Tribunal order may kindly be recalled and appeal of assessee may kindly be restored for adjudication of grounds on merits. 3. Replying to the above, the Ld. Sr. DR submitted that the assessee should be vigilant after filing the appeal before the Tribunal and the Tribunal rightly dismissed appeal on account of non-prosecution. However, he submitted that if it is found just and MA.No.112/Del/2021 3 proper then the Department has no serious objection if the appeal is recalled for adjudication of grounds of appeal on merits. 4. On careful consideration of above submissions, I am of the view that from Form No.36 it is apparent that address of communication was given as 22, Green Park, Hisar. It was the address of Shri Anil Aggarwal, CA who expired on 28.02.2017 in consequent to the irrecoverable illness started from September, 2016. Therefore, in my humble opinion when the case was not represented and order of appeal was not communicated to the assessee then obviously these reasons are beyond control of the assessee. It is also pertinent to mention that the Tribunal has not decided grounds of appeal raised by the assessee in Form No.36, therefore, as per Rule 24 of the ITAT Rules, 1963 the matter requires to be recalled. Therefore, in view of foregoing, the ex parte order dated 22.11.2016 in ITA No. 3620/Del/2016 is recalled and the said appeal is fixed for afresh hearing before regular Bench on 01.11.2023. Since after conclusion of hearing, both the parties have been informed about the next date of the hearing in the original appeal. Therefore, notice for next date of hearing in the original appeal is dispensed with. MA.No.112/Del/2021 4 5. In the result, miscellaneous application is allowed. Order pronounced in the open court on 15/09/2023 Sd/- (C.M. GARG) JUDICIAL MEMBER Dated: 15.09.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi