Sanyang Exim India Private Limited, New Delhi V. ITO, ward-22(3), New Delhi

MA 247/DEL/2023

AI Insights

The case involves M/s Sanyang Exim India (P) Ltd., the applicant, who filed a miscellaneous application seeking the recall of an ex parte order passed by the ITAT Delhi Bench 'SMC'. The ex parte order was issued due to the non-appearance of the assessee at the hearing, which the assessee later claimed was inadvertent and bona fide. The Tribunal considered the affidavit and the application submitted by the assessee, which stated that the non-appearance was not a result of disinterest in prosecuting the appeal but due to reasonable cause. The Departmental Representative opposed the application, but the Tribunal decided in favor of the assessee, emphasizing the importance of natural justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112931 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 11-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 M.A. No. 247/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A. No. 247/Del/2023 ( In ITA No.829/DEL/2020) Assessment Year: 2015-16 M/s Sanyang Exim India (P) Ltd., L.G.F, AM-7, Shalimar Bagh, New Delhi-110088. PAN: AANCS4946H Vs Income Tax Officer, Ward-22(3), New Delhi. APPLICANT RESPONDENT Assessee represented by: Shri Gautam Jain, Adv. Department represented by: Sh. Amit Katoch, Sr. DR Date of hearing 11.08.2023 Date of pronouncement 11.08.2023 O R D E R PER KUL BHARAT, JM: This miscellaneous application has been preferred by the assessee, seeking recalling of the order dated 24.08.2023 passed ex parte to the assessee, by the ITAT Delhi Bench “SMC” in ITA no. 829/Del/2020 pertaining to the assessment year 2015-16. 2. In the application it is stated that non appearance of the assessee on the date of hearing was inadvertent and bona fide and it is not a case where assessee is not interested in prosecuting its appeal. An affidavit to this effect has also been filed on behalf of the assessee. Ld. Counsel prayed that the impugned order dated 24.08.2022 may be recalled and the appeal of the assessee be decided on merits after hearing the assessee. 3. Learned DR opposed the submissions. 2 M.A. No. 247/Del/2023 4. I have heard rival submissions and perused the material available on record. The order dated 24.08.2022 admittedly was ex parte to the assessee. It is stated that the assessee had sought adjournment but the learned authorized representative could not appear on that date. The non-appearance was not deliberate and the assessee was prevented by reasonable cause. Considering the contents of affidavit filed by the assessee and the averments made in the application, to sub serve the principles of natural justice, I hereby recall Tribunal’s order dated 24.08.2022 passed in ITA no. 829/Del/2020. The appeal is restored to its original number and the Registry is directed to fix ITA no. 829/Del/2020 for hearing in due course by issuing notices of hearing to the parties. 5. Misc. application filed by the assessee stands allowed accordingly. Order pronounced in open court on 11.08.2023. Sd/- (KUL BHARAT) JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI