Hemant Vasisht, Gurgaon V. DCIT, Gurgaon

MA 288/DEL/2022

AI Insights

The case involves Hemant Vasisht, the assessee, who filed a Miscellaneous Application seeking the recall of an ex parte order passed by the Income Tax Appellate Tribunal. The original order dismissed his appeal due to non-appearance. The assessee's counsel explained that the non-appearance was due to a change in the assessee's correspondence address and personal family health issues, which prevented him from receiving the notice of hearing. The Tribunal considered these circumstances and decided to recall the ex parte order, allowing the appeal to be heard afresh.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115790 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 27-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Miscellaneous Application No.288/Del/2022 (ITA No.2111/Del/2016) Assessment Year: 2011-12 Hemant Vasisht, C/o CA M.R. Sahu, M Sahu & Associates, House No.651, 1 st Floor, Sector 10A, Near G.D. Goenka Public School, Gurgaon -122 001, Haryana. PAN: ACZPV4871B Vs DCIT, Circle-2, Gurgaon. (Applicant) (Respondent) Assessee by : Shri M.R. Sahu, CA Revenue by : Shri Vijay Kumar Kataria, Sr. DR Date of Hearing : 06.01.2023 Date of Pronouncement : 14.02.2023 ORDER PER C.M. GARG, JM: This Miscellaneous Application filed by the Assessee seeks the recall of the ex parte order passed by the Tribunal in ITA No.2111/Del/2016, dated 06.03.2019, for AY 2011-12 (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’s correspondence address given in Form No.36 was a rented house and the MA No.288/Del/2022 2 assessee shifted from there in May, 2016 to his own house. During this time, the assessee and his family was also disturbed as his son was diagnosed cancer and was operated upon in his presence in Canada. Due to this the assessee and his family still remains most of the time in Canada. In the above circumstances, the assessee could not intimate his counsel the change in his correspondence address which resulted in non-receipt of notice of hearing and consequent passing of the ex parte order by the Tribunal. The assessee has now given a new correspondence address for sending the notices, etc., relating to this appeal, which is that of the counsel of the assessee. The assessee has also filed an affidavit along with the Miscellaneous Application, to this effect. It was, as such, requested that the Tribunal order may kindly be recalled for deciding the appeal afresh after providing the assessee adequate opportunity of being heard. 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.2111/Del/2016 on 06.03.2019, for hearing the appeal afresh after allowing due opportunity of being heard to the assessee. The next date of hearing in the said recalled appeal is fixed for 27.04.2023 which was announced in the open court on conclusion of the hearing. No notice will be given in this regard to the parties. MA No.288/Del/2022 3 5. In the result, the Miscellaneous Application filed by the Assessee is allowed. Order pronounced in the open court on 14.02.2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14 th February, 2023. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi