Save N Grow Finsec Pvt. Ltd., Faridabad V. ACIT, Faridabad

MA 2/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2905 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 8 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 11-08-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 31-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘FRIDAY-D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER MA No. 02/Del/2018 (Arising out of ITA No. 1381/Del/2016) (Assessment Year : 2009-10) M/s. Save N Grow Finsee Pvt. Ltd., B-466, Nehru Ground, NI, Faridabad PAN No. AAHCS 5198 P Vs. ACIT Circle – II, Faridabad (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri Om Prakash, Sr. D.R. Date of hearing: 12/08/2022 Date of Pronouncement: 07/09/2022 ORDER PER ANIL CHATURVEDI, AM: The present Miscellaneous Application is filed by the assessee u/s 24 of the Income Tax Act, 1961 [for short, 'the Act'] for restoration of appeal in ITA No. 1381/DEL/2016 for A.Y. 2009-10 vide order dated 26.12.2017. 2. Through the present MA, assessee seeks the recalling of ex parte order passed by Hon’ble ITAT. 2 3. Before us, with respect to non appearance on the date of hearing of appeal, he submitted that the assessee did not receive the notice for hearing and further submitted that though there is no change in address. He therefore submitted that non- appearance from the side of assessee was on account of non- receipt of notice for hearing on the day when the appeal was fixed for hearing and therefore submitted that the non-appearance by the assessee was not on account of any malafide intention. He therefore submitted that in the interest of justice, the order be recalled and the assessee be granted an opportunity of hearing. 4. Learned DR did not controvert the submissions made lower authorities. 5. We have heard the rival submissions and considering the submission made by the assessee, in the Miscellaneous Application and the contention of the assessee placed on record. Before us, no material has been placed by Revenue to demonstrate that the reasons given by assessee for non- appearance by the assessee on the date of hearing was false. In view of the aforesaid facts and in view of the well settled principle that sufficient opportunity of hearing should be afforded to parties and no party should be condemned unheard, we are of the view that in the interest of the justice, order passed by the Tribunal needs to be recalled. We therefore recall the order in ITA No.1381/Del/2016 dated 14.11.2017 and direct the registry to fix 3 the aforesaid appeal for hearing on 09.11.2022. Since the date of hearing of the aforesaid appeal is pronounced in the open court, no separate notice of hearing is required to be issued to the parties. 6. In the result, MA of the assessee is allowed. Order pronounced in the open court on 07.09.2022 Sd/- Sd/- (YOGESH KUMAR US) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 07.09.2022 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI