Kamal Joshi, Delhi V. ITO WARD 41(5), New Delhi

MA 238/DEL/2022

AI Insights

The case involves Sh. Kamal Joshi, the assessee, who filed Miscellaneous Applications seeking the recall of an ex-parte order issued by the Income Tax Appellate Tribunal. The ex-parte order pertained to ITA Nos. 2427 & 2429/Del/2019 for the assessment years 2008-09 and 2009-10. The assessee argued that the notice was sent to an old address where he had not resided for over eight years, resulting in his non-appearance at the original hearing. The Departmental Representative did not contest this proposition. The Tribunal, considering the circumstances and Rule 24 of ITAT Rules 1963, found merit in the assessee's application and recalled the earlier order, scheduling a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121793 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-05-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 17-08-2022
• Laws Referred To: ITAT Rules 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER MA Nos.237 & 238/Del/2022 (Arising out of ITA Nos. 2427 & 2429/Del/2019) [Assessment Years: 2008-09 & 2009-10] Sh. Kamal Joshi, B-2/51A, B-2 Block Vijay Enclave, Near Shiv Market, New Budh Bazar Road, New Delhi-110045 Old Address B-178, SBM Colony, Najafgarh Road, Delhi Vs ITO, Ward-41(5), New Delhi PAN-AJRPJ3880D Assessee Revenue Assessee by Sh. Anil Saxena, Adv. Revenue by Sh. Om Prakash Sr. DR Date of Hearing 19.05.2023 Date of Pronouncement 24.05.2023 ORDER PER SHAMIM YAHYA, AM, By way of these Miscellaneous Applications, the assessee seeks recall of the ex-parte order of the Tribunal in ITA Nos.2427 & 2429/Del/2019 for AYs 2008-09 & 2009-10 vide common order dated 27.05.2022. 2. The assessee’s submission is that the assessee had mentioned two addresses in Form No.36 at the time of filing of appeal. That the address B-178, SBM Colony, Najafgarh Road, Delhi mentioned in the order passed by the Tribunal as well as notices sent to this address was not served on the assessee since the assessee has left the said address for 2 MA NOs.237 & 238/DEL/2022 more than eight years. Therefore, nobody could appear on behalf of the assessee before the Tribunal at the time of hearing of the appeal. Therefore, the assessee seeks recall of the order. 3. Per Contra, the Ld. DR did not dispute the above proposition. 4. Accordingly, upon careful consideration, we find ourselves in agreement that the assessee has reasonable cause. The assessee has shown circumstances for non-appearance. Further as per Rule 24 of ITAT Rules 1963, the order can be recalled if the reasonable cause is there. Hence, we recall the aforesaid order of the Tribunal passed in ITA Nos.237 & 238/Del/2022, dated 27.05.2022 and direct the Registry to fix the appeal for fresh hearing in normal course. 5. In the result, these Miscellaneous Applications stand allowed. Order pronounced in the open court on 24 th May, 2023. Sd/- Sd/- [ASTHA CHANDRA] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 24.05.2023. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi