Arcserve India Software Solution Pvt. Ltd., Delhi V. ACIT circle -3(1), New Delhi

MA 271/DEL/2022

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Arcserve India Software Solution Pvt. Ltd. filed a miscellaneous application seeking to recall an ex-parte order that dismissed their appeal for want of prosecution. The dismissal was initially due to the non-appearance of the assessee's representative at the scheduled hearing. The assessee justified the non-appearance by citing unexpected traffic delays caused by VIP movement. The Tribunal, upon reviewing the affidavit and circumstances presented, found sufficient cause for the non-appearance and decided to recall the ex-parte order, emphasizing the importance of natural justice and the right to be heard.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115886 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 06-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER M.A. No. 271/Del/2022 (in ITA No. 5244/Del/2019) Assessment Year: 2015-16 Arcserve India Software Solution Pvt. Ltd., 701, Vikrant Tower 4, Rajendra Place, New Delhi. PAN: AAMCA8054F VersuS ACIT, Circle 3 (1), New Delhi. (Appellant) (Respondent) Appellant by : Ms. Tanya, Ld. Adv. Respondent by : Sh. Kanav Bali, Ld. Sr. DR Date of hearing : 20.01.2023 Date of order : 20.01.2023 ORDER PER N.K. CHOUDHRY, J.M. The Assessee by this miscellaneous application has sought to recall the ex-parte order dated 27.06.2022 in Assessee’s appeal No. 5244/Del/2019 for the A.Y. 2015-16, passed by this Bench of Tribunal, whereby the appeal was dismissed for want of prosecution on behalf of the assessee. MA No. 271/Del/2022 2 2. The averments made in the miscellaneous application for justifying the non-appearance of assessee on the date of hearing before the Tribunal, are that the Authorized Representative of the Assessee though left from his residence for attending the hearing of appeal on the scheduled date, however, on account of certain VIP movement on the road and slow pace of the traffic, he could not reach this Tribunal within time to attend the scheduled hearing. An affidavit of the ld. Authorized Representative of the Assessee is also placed on record deposing therein the above fact. It is therefore, averred that there was sufficient cause which prevented the assessee to attend the hearing and to put up its case on merits. In the backdrop of these facts, the ld. AR prayed to recall the ex-parte order dated 27.06.2022, to give an opportunity of being heard to the assessee and to decide the appeal on merits. 3. Heard the parties and perused the record. We find that the affidavit of the Authorized Representative of the assessee, deposing therein the circumstances under which the ld. AR could not attend the scheduled hearing in MA No. 271/Del/2022 3 Assessee’s appeal, does not stand controverted on behalf of the Revenue Department. We are, therefore, inclined to observe that the there was sufficient cause which prevented the assessee to attend the scheduled hearing in appeal and to put up its case on merits. Therefore, for just decision of the case on merits and in the interest of natural justice, we deem it appropriate to recall the order dated 27.06.2022 of the Tribunal. Consequently the appeal of the assessee is restored to its original number. The Registry is directed to fix the appeal of Assessee for hearing on 13.03.2023. As the date of hearing was pronounced in open court, there is no need to send any notice of hearing separately. 4. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 20/01/2023. Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-