Kalinga Cables and Conduits Co., New Delhi V. ACIT, Circle-41(1), New Delhi

MA 145/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0834 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-10-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 19-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.-145/Del/2020 [In ITA No.26/Del/2019] [Assessment Year : 2014-15] M/s. Kalinga Cables & Conduit Co., H-81B, Road No.41, West Punjabi Bagh, New Delhi-110026. PAN-AAGFK7011H vs ACIT, Circle-41(1), New Delhi. APPELLANT RESPONDENT Appellant by Shri Rajeev Sabharwal, FCA Respondent by Shri Abhishek Kumar, Sr.DR Date of Hearing 14.10.2022 Date of Pronouncement 14.10.2022 ORDER PER KUL BHARAT, JM : This Miscellaneous Application is filed by the applicant seeking recalling of the ex-parte order dated 30.10.2019 in ITA No.26/Del/2019 passed by the Tribunal for the Assessment year 2014-15. 2. At the outset, Ld. Counsel for the assessee reiterated the submissions as made in the Miscellaneous application. Ld. Counsel for the assessee submitted that the notice of hearing was not received by the assessee therefore, on the date of hearing, no one could appear on behalf of the assessee before the Tribunal. 3. On the contrary, Ld.Sr.DR opposed these submissions and supported the orders of the authorities below. He submitted that the assessee was negligent in pursuing the case before the Tribunal. Page | 2 4. I have heard the rival contentions and perused the material available on record. The contention of the assessee is that the notice of hearing was not received by the assessee. An affidavit in this regard by Shri Sudhir Sethi, Partner of M/s. Kalinga Cables & Conduit Co., is also filed by the assessee. The Revenue has not brought any material to controvert the contents of the affidavit. Thus, for the reasons stated in the application, there was reasonable cause of non-appearance. Therefore, considering the material available on record and in the interest of principle of natural justice, I hereby recall the order dated 30.10.2019 and direct the Registry to fix the appeal for hearing in due course. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 14 th October, 2022. Sd/- (KUL BHARAT) JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI