Jag Mohan, Delhi V. DCIT, Central Circle- 18, New Delhi

MA 112/DEL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0907 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 23-07-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 22-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANSHUL
• Assessee Lawyers: SHIVAM GARG

Judgement Text

MA.No.112/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA No. 112/Del/2024 (In I.T.A No.7055/Del/2017) /Assessment Year: 2014-15 Jag Mohan KU-73, Pitampura, New Delhi-110034. ब म Vs. DCIT Central Circle-18, New Delhi. PAN No. AHDPM3671M Appellant /Respondent Assessee by Shri Raghav Sharma, CA & Shri Shivam Garg, Adv. Revenue by Shri Anshul, Sr. DR स ु नवाईक तारीख/ Date of hearing: 03.05.2024 उ ोषणाक तारीख/Pronouncement on 18.07.2024 आदेश /O R D E R PER C.N. PRASAD, J.M. Through this miscellaneous application the Assessee is seeking restoration of the ex parte order of the Tribunal in ITA No.7055/Del/2017 dated 13.12.2023. 2. Ld. Counsel for the assessee referring to page 2 of the Miscellaneous Application submits that except on 22.02.2022 the appeal got adjourned for various reasons i.e. either on request of MA.No.112/Del/2024 2 the Ld. Counsel for the assessee or for non functioning of the Bench. The Ld. Counsel for the assessee submits that the appeal was fixed for hearing on 13.12.2023 and the Tribunal decided the appeal ex parte observing that each time none appeared on behalf of the Assessee. The Ld. Counsel for the assessee submits that as a matter of fact on 11.12.2023 the Counsel for the assessee filed an adjournment request before the Tribunal on e-mail addresses i.e. [e-mail] and [e-mail]. However, the Tribunal decided the appeal ex parte for non prosecution of appeal. Ld. Counsel for the assessee referring to the adjournment request made on 11.12.2023 submitted that as the Assessee could not be present for hearing on 13.12.2023 a request was made for an adjournment and, therefore, it is submitted that the ex parte order of the Tribunal may be recalled for hearing on merits. 3. The Ld. DR has no serious objection. 4. Considering the submissions and perusing the case records and also the e-mail sent by the Counsel for the assessee on 11.12.2023 it is observed that a request for an adjournment was in fact made by the Ld. Counsel when the matter was fixed for hearing on 13.12.2023. However, as the request letter of the Ld. Counsel was MA.No.112/Del/2024 3 not placed on record the Tribunal proceeded to dismiss the appeal of the Assessee for non-prosecution. 5. In the circumstances, the ex parte order of the Tribunal dated 13.12.2023 in ITA No.7055/Del/2017 is hereby recalled and the appeal of the Assessee is restored. The Registry is directed to take the appeal on record and list for hearing in due course and issue notice to the parties. 6. In the result, Miscellaneous Application of the Assessee is allowed. Order pronounced in the open court on 18/07/2024 Sd/- Sd/- (NAVEEN CHANDRA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18.07.2024 *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