Ram Kumar Dhiman, Delhi V. AO Ward-26(4), New Delhi

MA 165/DEL/2022

AI Insights

The case involves Ram Kumar Dhiman, the appellant, who filed Miscellaneous Applications (MAs) against the order of the ITAT dated 06/01/2022, which dismissed his appeals for the assessment years 2014-15 and 2015-16. The appeals were dismissed ex-parte as the assessee was not present to argue his case. The assessee, represented by Mr. Shyam Sunder Mangal, CA, argued that he had a strong case on merits and requested a recall of the order to present his arguments. The respondent was represented by Mr. Vivek Vardhan, Sr. DR. The Tribunal, acknowledging the oversight of not hearing the assessee, decided to recall the earlier order and scheduled a new hearing for the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130691 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-06-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 06-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA No.165/Del/2022 (Arising out of ITA No.2706/Del/2019) ASSESSMENT YEAR 2014-15 MA No.166/Del/2022 (Arising out of ITA No.2707/Del/2019) ASSESSMENT YEAR 2015-16 MA No.167/Del/2022 (Arising out of ITA No.2708/Del/2019) ASSESSMENT YEAR 2014-15 Ram Kumar Dhiman, E-136, Opp. Nehru Place, Kalka Ji, New Delhi-110 019 PAN-AIEPD 2121R Vs. AO Ward-26(4), New Delhi (Appellant) (Respondent) Appellant by Mr. Shyam Sunder Mangal, CA Respondent by Mr. Vivek Vardhan, Sr. DR Date of Hearing 16/06/2023 Date of Pronouncement 28/06/2023 ORDER PER YOGESH KUMAR U.S., JM: The above captioned Miscellaneous Applications (‘MAs’, for short) are filed by the assessee in respect of order dated M.A Nos.165, 166 & 167/Del/2019 Ram Kumar Dhiman vs.CIT Page 2 of 4 06/01/2022 passed by Income Tax Appellate Tribunal (‘ITAT’, for short) in assessees appeals vide ITA No. 2706/Del/2022, ITA No.2707/Del/2022 & 2708/Del/2022. In the present MAs, the assessee has requested for recall of the aforesaid order dated 06/01/2022 of ITAT and for hearing of the assessee’s appeals on merits. 2. The assessee preferred the above three MAs aggrieved by the order dated 06/01/2022 made in ITA No. 2706, 2707 & 2708/Del/2019. The Ld. Counsel for the assessee submitted that the above captioned appeals were fixed for hearing on 06/01/2022 and the Tribunal dismissed the Appeal on the very same day. The Ld. Counsel for the Assessee submitted that the assessee is having a very good case on merit but the Assessee could not had an opportunity to put forth his case before the Tribunal and the Appeal has been decided ex-parte, thus, pleaded for an opportunity of being heard to the assessee. 3. Considering the fact that the assessee has not been heard by the Tribunal before deciding issues involved in the matter and M.A Nos.165, 166 & 167/Del/2019 Ram Kumar Dhiman vs.CIT Page 3 of 4 the appeal has been decided ex-parte, with an intention to provide an opportunity to the assessee to address the argument on the grounds of Appeal, we deem it fit to recall the order dated 22/08/2023 made in ITA No. 2706, 2707 and 2708/Del/2019. Accordingly, the order dated 22/08/2023 made in ITA No. 2706, 2707 & 2708/Del/2019 are recalled. The registry is directed to re-fix the appeals on 22/08/2023 and no separate notice will be issued to the parties as the fixation of the date was announced in the presence of the parties. Order pronounced in the open Court on 28 th June, 2023 Sd/- Sd/- Sd/- Sd/- (B. R. R. KUMAR) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28/06/2023 Pk/R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI M.A Nos.165, 166 & 167/Del/2019 Ram Kumar Dhiman vs.CIT Page 4 of 4