Vinod Karsanbhai Patel, Delhi V. ACIT, Central Circle- 17, Delhi

MA 25/DEL/2021

AI Insights

The case revolves around a Miscellaneous Application by Vinod Karsanbhai Patel, challenging an ex parte order from the Income Tax Appellate Tribunal, which had dismissed his appeal due to non-appearance. The non-appearance was attributed to the Tribunal sending notices to an incorrect address. Upon discovering the ex parte order through the Assessing Officer, Patel filed an affidavit and the Miscellaneous Application seeking restoration of his appeal. The Senior Departmental Representative did not object to the recall of the order. The Tribunal, acknowledging the reasonable cause for non-appearance, decided to recall the ex parte order and scheduled a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115881 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIRBHAI MEHTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Miscellaneous Application No.25/Del/2021 (ITA No.7384/Del/2018) Assessment Year: 2010-11 Vinod Karsanbhai Patel, 208/2885, 2 nd Floor, Hardyan Singh Road, Karol Bagh, Delhi – 110 005.. PAN: AACPP0956G Vs ACIT, Central Circle-17, Delhi. (Applicant) (Respondent) Assessee by : Shri Nirbhai Mehta, Advocate Revenue by : Shri Kanav Bali, Sr. DR Date of Hearing : 10.02.2023 Date of Pronouncement : 13.02.2023 ORDER This Miscellaneous Application filed by the Assessee arise out of the ex parte order passed by the Tribunal in ITA No.7384/Del/2018, dated 16.04.2019, for AY 2010-11 (hereinafter called ‘the Tribunal order’), dismissing the appeal of the assessee in limine for non-appearance. 2. Vide the Miscellaneous Application, the ld. Counsel of the assessee submitted that the assessee could not appear before the Tribunal on the last two dates of hearing due to non-receipt of notices, as the notices of hearing were sent to a wrong address by the Tribunal. The assessee came to know of the ex parte order passed by the Tribunal only when the AO intimated about the same supplying a copy of the Tribunal order. An affidavit MA No.25/Del/2021 2 of Shri Vinod Patel, the assessee was also filed along with the Miscellaneous Application to this effect. It was, as such, requested that the appeal may kindly be restored. 3. The ld. Sr. DR has no serious objection to the recalling of the order in view of the assessee’s submissions. 4. We have heard the rival submissions. In view of the above submissions of the ld. Counsel of the assessee and on perusing the affidavit filed by the assessee, we find that there was reasonable cause for the assessee’s non-appearance on the date of hearing. Therefore, we recall the ex parte order passed by the Tribunal in assessee’s appeal No.7384/Del/2018 on 16.04.2019, for hearing the appeal afresh after allowing due opportunity of hearing to the assessee. Next date of hearing in the said recalled appeal is fixed for 03.04.2023 which was announced in the open court on conclusion of the hearing. No notice will be given in this regard to the parties. 5. In the result, the Miscellaneous Application filed by the Assessee is allowed. Order pronounced in the open court on 13.02.2023. Sd/- (C.M. GARG) JUDICIAL MEMBER Dated: 13 th February, 2023. dk MA No.25/Del/2021 3 Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi