Sh. Harjeet Singh, New Delhi V. ITO, New Delhi

MA 25/DEL/2019

AI Insights

This case involves a miscellaneous application filed by Harjeet Singh against an ex-parte order of the Income Tax Appellate Tribunal. The application was necessitated due to the assessee's failure to appear at the originally scheduled hearing, attributed to a change of address and non-receipt of the hearing notice. The assessee, represented by counsel, expressed a continued interest in prosecuting the appeal and requested the recall of the Tribunal's earlier order. The Tribunal, considering the circumstances and the principles of natural justice, decided to recall the ex-parte order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131621 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 16-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 14-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 25/Del/2019 ITA No. 2354/Del/2015 : Asstt. Year: 2010-11 Harjeet Singh, C/o. M/s. Anil Jain, DD & Co, 611, Surya Kiran Building, KG Marg, New Delhi Vs. Income Tax Officer, Ward-32(2), New Delhi (APPELLANT) (RESPONDENT) PAN No. AMXPS5602D Assessee by : None Revenue by : Sh. Kumar Pranav, Sr. DR Date of Hearing: 17.03.2023 Date of Pronouncement: 04.05.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This Miscellaneous Application is filed by the assessee against the ex-parte order passed by the Tribunal dated 05.06.2018. The ld. Counsel of the assessee submitted that the assessee could not appear on the date fixed for hearing as there was change of address and therefore, the assessee did not receive the notice of hearing. Further, the assessee submitted that he is interested in prosecuting the appeal. Therefore, prayed for recall the order of the Tribunal. 2. In view of the above facts and in the interest of justice, we hereby recall the order and direct the Registry to fix the appeal in due course of time. MA No. 25/Del/2019 Harjeet Singh 2 3. In the result, the miscellaneous application of the assessee is allowed. Order Pronounced in the Open Court on 04/05/2023. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 04/05/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR