Sudhir Bhalla, Meerut V. DCIT, Circle- 2, Meerut

MA 171/DEL/2023

AI Insights

This case involves Sudhir Bhalla, the applicant, who filed a Miscellaneous Application under section 254(2) of the Income-tax Act, 1961, seeking recall of an ex-parte order in his earlier appeal (ITA No. 3174/Del/2018) for the Assessment Year 2015-16. The ex-parte order was issued because the applicant did not appear at the hearing. The applicant's representative argued that the notices for the hearing were not received due to the closure of the applicant's shop during the COVID-19 pandemic, and the applicant had inadvertently failed to inform the Tribunal of this change or provide an alternative address. The Tribunal, considering these circumstances, allowed the application for recall of the order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300707 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 04-04-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M. A NO. 171 /Del/2023 in (Arising out of I.T.A.No. 3174/Del/2018) (A.Y 2015-16) Sudhir Bhalla 199/7, Kash Complex, Durga Bari, Sadar, Meerut (APPLICANT) vs DCIT, Circle-2, Meerut (RESPONDENT) Applicant by Sh. Shri Rohit Agarwal, CA Respondent by Sh. Kanav Bali, Sr. DR ORDER PER ANUBHAV SHARMA, JUDICIAL MEMBER : This Miscellaneous application has been filed under section 254 (2) of the Income-tax Act, 1961 (for short ‘the Act’) in the case of Sudhir Bhalla vs. DCIT, Circle-2, Meerut for Assessment Year 2015-16 in ITA No.3174/Del/2018 (order dated 28.07.2022) sought to seek recall of the order which was dismissed ex-parte vide order dated 28.07.2022. 2. Heard and perused the record. The ld. AR for the assessee contended that notice fixing the date of hearing on 28.07.2022 and also on earlier date Date of Hearing 25.08.2023 Date of Pronouncement 13.09.2023 2 M.A No.171/Del/2023 Sudhir Bhalla i.e. 02.05.2022 was not received by the assessee, therefore, due to this fact, the assessee could not put in appearance before the Tribunal. It was pointed out that the assessee’s shop address given earlier was closed during the Covid pandemic and that is why the notices were unserved. It was submitted that inadvertently assessee could not inform the Tribunal about the closure of the shop and also could not give the alternative address. Ld AR submitted that the assessee has now given the new address with the misc. application 3. In the above circumstances, we are of the opinion that the assessee was prevented by sufficient cause in attending the hearing of the case and deserves an opportunity to contest on merits. 4. Resultantly, the misc. application is allowed. Recalling the order, we direct the registry to fix the appeal for regular hearing. Order pronounced in the open court on 13 th September, 2023. Sd/- Sd/- (N.K.BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 13.09.2023 *Binita, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi