Jasneet Kaur Chattwal, Delhi V. ITO, New Delhi

MA 20/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3838 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 22-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Miscellaneous Application No.20/Del/2020 (ITA No.215/Del/2016) Assessment Year: 2010-11 Ms Jasneet Kaur Chatwal, C/o P.K. Agarwal & Co., CA’s Flat No.50, Akshardham Aptt., Pocket-3, Sector-19, New Delhi – 110 075. PAN: ARJPC8930D Vs ITO, Ward-25(3), New Delhi. (Applicant) (Respondent) Assessee by : Shri Salil Agarwal, Advocate & Shri Shailesh Gupta, Advocate Revenue by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 20.05.2022 Date of Pronouncement : 23.06.2022 ORDER Vide this Miscellaneous Application u/s 254(2) of the Income-tax Act, 1961 (for short ‘the Act’) the Assessee seeks the rectification of the mistakes apparent on record in the ex parte order passed by the Tribunal in ITA No.215/Del/2016 dated 19.08.2019, for AY 2010-11, by recalling the order. MA No.20/Del/2020 2 2. The ld. Counsel of the applicant/assessee submitted that on the date of hearing, i.e., on 19.08.2019, the briefing counsel Shri P.K. Agarwal could not attend the proceedings and also could not communicate the date of hearing to Shri Prakash Yadav, Advocate, who was representing the case before the Tribunal. The ld. Counsel, drawing our attention towards the affidavit of Shri P.K. Agarwal dated 22.01.2020 and medical certificate of Smt. Sudha Agarwal, submitted that during the said period of August, 2019, wife of the briefing counsel Shri P.K. Agarwal was not keeping well and was under treatment with Medanta Hospital, therefore, Shri Agarwal could not communicate the date of hearing to Shri Prakash Yadav, Advocate to attend the hearing before the Tribunal. The ld. Counsel also submitted that keeping in view the above bona fide reason, the ex parte order passed by the Tribunal dated 19.08.2019 in ITA No.215/Del/2016 for AY 2010-11 (hereinafter called ‘the Tribunal order’) may kindly be recalled and the appeal may kindly be fixed for fresh hearing. 3. Replying to the above, the ld. Sr. DR submitted that despite service of notice, neither the assessee nor his authorized representative attended the proceedings nor any adjournment application has been filed, therefore, recalling of the order should not be allowed to the applicant. 4. In the rejoinder, the ld. Counsel drew our attention towards ground para no.5 of the Tribunal order and grounds of appeal raised before the Tribunal as per Form No.36 and submitted that in the Tribunal order all the grounds of the assessee have not been MA No.20/Del/2020 3 adjudicated. This is also an inadvertent apparent error/mistake in the Tribunal order. Therefore, the same may kindly be recalled on both the counts. 5. On careful consideration of above submissions, I am of the considered view that the affidavit of Shri P.K. Agarwal, medical certificate of his wife Smt. Sudha Agarwal supports the bona fide reason stated by the appellant in the Miscellaneous Application under consideration. In absence of any counter affidavit by the AO or any other authority on behalf of the Revenue, I safely presume and hold that there was a bona fide reason for the assessee and his counsel for the absence on 19.08.2019 before the Tribunal during the hearing of the appeal. From the concluding para 5 and the grounds raised by the assessee in Form No.36, I also clearly gather that all the grounds of the assessee have not been adjudicated by the Tribunal vide the order under challenge which also compel me to hold that the Tribunal order deserve to be recalled for a fresh hearing in the in the interest of justice. 6. In view of the foregoing discussion, the impugned Tribunal order dated 19.08.2019 is recalled and ITA No.215/Del/2016 for AY 2010-11 is refixed for hearing before the regular Bench for 19.07.2022. The requirement of notice of hearing is dispensed with as the next date of hearing was informed to both the parties after conclusion of the hearing. MA No.20/Del/2020 4 7. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 23.06.2022. Sd/- (C.M. GARG) JUDICIAL MEMFBER Dated: 23 rd June, 2022. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi