NYK Enterprises Pvt. Ltd., New Delhi V. ITO Ward-18(4), New Delhi

MA 153/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0832 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 13 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: 2016-2017
• Appeal Filed On: 30-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.-153/Del/2022 [In ITA No.7393/Del/2019] [Assessment Year : 2016-17] NYK Enterprises Pvt.Ltd., H.No.83, Pocket-19, Sector-24, Rohini, New Delhi-110085. PAN-AADCN1643C vs ITO, Ward-18(4), New Delhi. APPELLANT RESPONDENT Appellant by Ms. Nivedita, Adv. 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 12.04.2022 in ITA No.7393/Del/2019 passed by the Tribunal for the Assessment year 2016-17. 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 Arvind Jain, Director of NYK Enterprises Pvt.Ltd., 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 12.04.2022 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