Abdul Sattar, Muzaffarnagar V. ITO, Ward-3(3)(1), Saharanpur

MA 242/DEL/2023

AI Insights

The case involves a Miscellaneous Application (MA No.242/Del/2023) filed by Abdul Sattar, the legal heir of Shri Rao Khurram, against an ex parte order in ITA No.566/Del/2022. The application sought to recall the order due to an inadvertent mistake by the assessee's counsel in recording the hearing date, which led to the absence of the assessee during the proceedings. The Income Tax Appellate Tribunal (ITAT) in Delhi, presided over by Shri Kul Bharat, Judicial Member, heard the application and decided in favor of the assessee, recalling the earlier order to uphold the principles of natural justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115867 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-09-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 06-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A. No.242/Del/2023 (ITA No.566/Del/2022) Assessment Year: 2012-13 Abdul Sattar, Legal Heir Shri Rao Khurram, Shop No.28, Sheikpura Kadeem, Mohalla Darbara, Saharanpur. PAN: DNPPS5886F Vs ITO, Ward-3(3)(1), Saharanpur. (Applicant) (Respondent) Assessee by : Shri Ankit Gupta, Advocate Revenue by : Shri Manu Chaurasia, Sr. DR Date of Hearing : 15.09.2023 Date of Pronouncement : 15.09.2023 ORDER This is a Miscellaneous Application filed by the assessee seeking recall of the order in ITA No.566/Del/2022 dated 23.05.2023. 2. The ld. Counsel for the assessee reiterated his submissions as made in the application. He contended that the appeal was dismissed ex parte qua the assessee. He submitted that there was an inadvertent mistake on the part of the counsel for the assessee in recording the date of hearing. Therefore, the date of MA No.242/Del/2023 2 hearing was not correctly recorded by the counsel for the assessee. The ld. Counsel enclosed the relevant sheets of his diary. 3. On the other hand, the ld. DR opposed the submissions of the ld. Counsel of the assessee and contended that there is no reasonable cause. 4. I have heard the rival contentions and perused the material available on record. For the reasons stated in the application and to subserve the principles of natural justice, I hereby recall my order passed ex parte qua the assessee dated 23.05.2023. The Registry is directed to fix ITA No.566/Del/2022 at its original number in due course of time. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 15.09.2023. Sd/- (KUL BHARAT) JUDICIAL MEMBER Dated: 15 th September, 2023. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi