Ashok Kumar Grover, Ghaziabad V. ITO WARD - 69(4), New Delhi

MA 163/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4306 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

1 MA No. 163/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A. No. 163/Del/2023 ( In ITA No. 5809/DEL/2019) Assessment Year: 2015-16 Ashok Kumar Grover, Plot No. 604, Sector-3, Vasundhra, Ghaziabad-201012. PAN: AAMPG7063R Vs Income Tax Officer, Ward-69(4), New Delhi. APPLICANT RESPONDENT Assessee represented by: Shri Nitin Goyal, CA Department represented by: Sh. Anuj Garg, Sr. DR Date of hearing 12.01.2024 Date of pronouncement 15.01.2024 O R D E R PER KUL BHARAT, JM: This miscellaneous application U/s 254(2) of the Income-tax Act, 1961 (“Act”) has been preferred by the assessee, seeking recall of Tribunal’s order dated 23.09.2022 passed ex parte to the assessee, by ITAT Delhi Bench “SMC” in ITA no. 5809/Del/2019 pertaining to the assessment year 2015-16. 2. Learned counsel for the assessee reiterated the submissions made in the misc. application and submitted that the non appearance of the assessee on the date 2 MA No. 163/Del/2023 of hearing was not intentional or deliberate. The Authorized Representative could not appear make his appearance before the Tribunal, due to illness of his mother. He also submitted that the assessee had filed additional ground of appeal and paper book before the Tribunal and, therefore, it is not a case where assessee is not interested in prosecuting its appeal. The assessee has also filed his affidavit in support of the submissions made in the misc. application. Ld. Counsel prayed that the impugned order dated 23.09.2022, dismissing the assessee’s appeal ex parte, to the assessee may be recalled and the appeal be decided on merits after hearing the assessee. 3. Learned DR opposed the submissions. 4. I have heard rival submissions and perused the material available on record. The order dated 23.09.2022 admittedly was ex parte to the assessee. It is stated that the Authorized Representative, due to illness of his mother, could not appear on the date fixed for hearing before the Tribunal. The non-appearance of the assessee was not intentional or deliberate and the assessee was prevented by reasonable cause. Considering the contents of affidavit filed by the assessee and the averments made in the misc. application, to sub serve the principles of natural justice, I hereby recall Tribunal’s order dated 23.09.2022 passed in ITA no. 5809/Del/2019. The appeal is restored to its original number and the Registry is directed to fix ITA no. 3 MA No. 163/Del/2023 5809/Del/2019 for hearing in due course by issuing notices of hearing to the parties. 5. Misc. application filed by the assessee stands allowed accordingly. Order pronounced in open court on 15 th January, 2024. Sd/- (KUL BHARAT) JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI