Gecom International Pvt. Ltd., New Delhi V. DCIT,Circle-10(1), New Delhi

MA 162/DEL/2023

AI Insights

The case involves Gecom International Pvt. Ltd., the appellant, who filed a Misc. Application seeking the recall of an ex-parte order issued by the Income Tax Appellate Tribunal. The ex-parte order was initially passed due to the non-appearance of the assessee, attributed to an outdated address on the notice of hearing. The assessee had previously communicated a change of address, which was not updated in the Tribunal's records, leading to the non-service of notice. The Tribunal considered the circumstances presented, including the legal provisions under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, and the precedent set by the Hon'ble Delhi High Court in Om Prakash Sangwan vs. ITO. Consequently, the Tribunal decided to recall the ex-parte order to ensure justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121584 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-08-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 27-03-2023
• Other Referred Cases: Om Prakash Sangwan vs. ITO (2018) 94 taxmann.com 394 (Del.)
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963, Section 254 (2) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURIYA MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No.162/DEL/2023 (Arising from ITA No.1613/Del/2016) Assessment Year 2012-13 Gecom International Pvt. Ltd., 731, 732 & 733, 7 th Floor, DLF Tower, Shivaji Marg, New Delhi. vs. DCIT, Circle-10(1) New Delhi. TAN/PAN: AADCG3295R (Appellant) (Respondent) Appellant by: Ms. Suriya Mehta, CA Respondent by: Shri Vivek Vardhan, Sr.DR Date of hearing: 25 08 2023 Date of pronouncement: 25 08 2023 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The captioned Misc. Application arises from the appellate order of the Tribunal dated 08.05.2019 passed in ITA No.1613/Del/2016 concerning Assessment Year 2012-13, the assessee has filed the Misc. Application for recalling of the ex-parte order under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 r.w. Section 254 (2) of the Act. 2. When the matter was called for hearing, the ld. counsel for the assessee at the outset submitted that the order in ITA No.1613/Del/2016 was passed by the Tribunal ex-parte in the absence of the assessee. In this regard, it was pointed out that the address of the company got shifted and the new address was intimated to the Registrar ITAT vide letter dated 12.05.2017 and also filed revised Form 36 stating new address. It was next contended that the notice of hearing was issued MA No.162/Del/2023 2 to the applicant through RPAD at the old address and was returned unserved therefore no one attended the hearing/proceedings of the ITAT. It was thus contended that sufficient cause exists for non-appearance. Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 was also referred to and relied upon and it was submitted that the Tribunal has requisite power to restore the ex-parte order under the circumstances. It was thus urged that the appeal in ITA No.1613/Del/2016 pronounced on 08.05.2019 be recalled and re-fixed for hearing on regular date. 3. The assessee has shown circumstances for non-appearance. The Tribunal’s order is ex-parte for which proof of service of notice of hearing is not available on record. The prayer for recall of the ex-parte order by the Assessee is also supported by the decision of Hon’ble Delhi High Court in the case of Om Prakash Sangwan vs. ITO (2018) 94 taxmann.com 394 (Del.) with the aid of Rule 24 of ITAT Rules, 1963. Accordingly, the impugned ex-parte order of the Tribunal is required to be recalled to prevent miscarriage of justice. Hence, we recall the impugned order of the Tribunal passed in ITA No.1613/Del/2016 dated 08.05.2019 and direct the Registry to fix the appeal for fresh hearing 20.09.2023. 4. In the result, the Misc. Application filed by the assessee is allowed. Order was pronounced in the open Court on 25 th August, 2023. Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: August, 2023 Prabhat