Tirupati Balaji Textiles Pvt. Ltd., Panipat V. ITO, Panipat

MA 114/DEL/2019

AI Insights

The case involves M/s. Tirupati Balaji Textiles Pvt. Ltd., the appellant, who filed a Miscellaneous Application seeking the recall of an earlier Tribunal order due to the non-attendance of their counsel at the scheduled hearing. The counsel's absence was attributed to the sudden demise of his nephew shortly before the hearing date. The Tribunal considered the circumstances and the principles of natural justice, ultimately deciding to recall the previous order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122209 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 16-02-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “FRIDAY/G” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M.A.No.-114/Del/2019 [In ITA No.4090/Del/2016] [Assessment Year : 2007-08] M/s. Tirupati Balaji Textiles Pvt.Ltd., Opp. Babar Pur Mandi, G.T.Road, Panipat. PAN-AAACT5716B vs ITO, Ward-1, Panipat. APPELLANT RESPONDENT Appellant by Shri K.C.Aneja, AR Respondent by Ms. Yamini, Sr.DR Date of Hearing 17.02.2023 Date of Pronouncement 05.04.2023 ORDER PER KUL BHARAT, JM : The present Miscellaneous Applications (M.A.) has been filed by the assessee seeking recalling of the order passed by the Tribunal in ITA No.4090/Del/2016 pertaining to Assessment Year 2007-08 vide order dated 23.08.2018. 2. At the time of hearing, Ld. Counsel for the assessee submitted that date of hearing of the appeal was fixed on 23.08.2018 and the order of dismissal was received on 15.09.2018. He contended that the Ld. Counsel for the assessee could not attend the hearing of the appeal due to sudden demise of his nephew on 18.08.2018. Therefore, he could not attend the hearing of the appeal. He submitted that in the interest of justice, the order may be recalled as the there was a reasonable cause for not attending the hearing of the appeal. 2 | Page 3. Ld. Sr. DR for the Revenue opposed these submissions in this regard. 4. We have heard Ld. Authorized Representatives of the parties and perused the material available on record. Considering the submission made at Bar and the reasons for non-appearance, we are of the considered view that there was a reasonable cause for not attending the hearing of the appeal by the Ld. Counsel for the assessee. We therefore, recall the order dated 23.08.2018 passed in ITA No.4090/Del/2015 for AY 2007-08 and direct the Registry to fix the hearing of appeal in due course at its original number. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 05 th April, 2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI