Rajendra Goyal, New Delhi V. ITO ward-41(2), New Delhi

MA 147/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3050 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 14-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP MISHRA
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

1 MA no. 147/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A. No. 147/Del/2023 ( In ITA No. 1941/DEL/2023) Assessment Yrs: 2013-14 Rajendra Goyal, 24, Lord Buddha Apartments, New Delhi. PAN- ALBPG2330B Vs Income-tax Officer, Ward-41(2), New Delhi APPLICANT RESPONDENT Applicant by Shri V.K. Sabharwal, Adv.; & Shri Aditya Roy, Adv. Respondent by Shri Sandeep Mishra, Sr. DR Date of hearing 08.03.2024 Date of pronouncement 10.04.2024 O R D E R PER KUL BHARAT, JM: This miscellaneous applications has been preferred by the assessee, seeking recalling of the Tribunal’s order dated 29.09.2022 passed by the ITAT Delhi Bench “SMC” in ITA no. 1941/Del/2019, pertaining to the assessment year 2013- 14. 2. Learned counsel for the assessee reiterated the submissions as made in the misc. applications. He submitted that the notice of hearing was not received by the assessee and notice was sent on incomplete address. For the sake of clarity, the submissions of the assessee are reproduced as under: “That on inspection of records, it was further noticed as under:- 2 MA no. 147/Del/2023 1. That the first notice appears to be issued / sent for the date of hearing fixed on 06.09.2021, at the incomplete address of the appellant: Sh. Rajender Goyal, 24, Lord Buddha Apartments, New Delhi. That due to the incomplete address mentioned/appears in the said notice, the same was returned as un-served and as such the same is available in the file. 2. That another notice appears to be issued on 09.09.2021 for 02.12.2021, was also not reserved / served to the appellant because of the incomplete address mentioned/appears on the said notice as: Sh. Rajender Goyal, 24, Lord Buddha Apartments, New Delhi. 3. That another notice appears to be issued on 02.12.2021 for 07.03.2022, was also not received / served to the appellant because of the incomplete address mentioned/appears on the said notice as: Sh. Rajender Goyal, 24, Lord Buddha Apartments, New Delhi. 4. That another notice appears to be issued on 07.03.2022 for 01.06.2022, was also not received / served to the appellant because of the incomplete address mentioned/appears on the said notice as: Sh. Rajender Goyal, 24, Lord Buddha Apartments, New Delhi. 5. That another notice appears to be issued on 27.07.2022 for 19.09.2022, was also not received / served to the appellant because of the incomplete address mentioned/appears on the said notice as: Sh. Rajender Goyal, 24, Lord Buddha Apartments, New Delhi. Therefore, the appellant was prevented by reasonable and sufficient cause to appear and to make proper compliance of the notices so issued on the incomplete address of the appellant, as has been mentioned hereinabove, though the correct address given in Form-36 for the purpose of service of notice was as under: SH. RAJENDER GOYAL, 24, Lord Buddha Apartments, Paschim Vihar, New Delhi-110087 PAN: ALBPG2330B That besides the above, the email ID has also been provided in the Form-36, for the purpose of service of the notice to the appellant as under:- 3 MA no. 147/Del/2023 [e-mail] Which has not been taken into consideration while passing exparte orders on 29.09.2022. That because of the non-receipt / service of any notice by virtue of which the final hearing was fixed for 19.09.2022 the appellant was prevented by sufficient and reasonable cause to make its proper compliance thereof, in accordance with the law. PRAYER:- That keeping in view of the above, the appellant prays:- (i). That the exparte orders passed on dated 29.09.2022 may please be recalled. (ii). That the appeals of the appellant may please be decided after giving the appellant a reasonable and proper opportunity of being heard on the merits of his case. It is, therefore, prayed that the request of the appellant may please be considered sympathetically and orders passed by this Hon'ble Bench, may kindly be re-stored in the light of the facts submitted hereinabove.” 2.1 Learned counsel submitted that in support of the averments made in the misc. application the assessee has also filed his affidavit, which is available on record. He prayed that since the assessee was prevented by sufficient cause in not appearing before the Tribunal on the date of hearing, therefore, the order of the Tribunal dated 29.09.2022, dismissing the assessee’s appeal ex parte, may be recalled and the appeal be decided on merit after granting an opportunity to the assessee to represent his case before the Tribunal. 3. Learned DR opposed the submissions and submitted that the assessee should have been vigilant about the case and there is no reasonable cause for recalling the order, therefore, the application of the assessee deserves to be dismissed. 4 MA no. 147/Del/2023 4. I have heard rival submissions. Looking to the facts and circumstances as narrated in the application, seeking recalling of the Tribunal order and more particularly to sub-serve the principles of natural justice and to provide an opportunity to the assessee to represent his case, I hereby recall Tribunal’s order dated 29.09.2022 passed in ITA no. 1941/Del/2019 and restore the appeal to its original number. The Registry is directed to fix the hearing of the appeals in due course, after giving notices to both the parties. 5. In the result, misc. application stands allowed. Order pronounced in open court on 10 th April, 2024. Sd/- (KUL BHARAT) JUDICIAL MEMBER *M P* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI