Jagbir Singh, Delhi V. Pr.CIT- 13, New Delhi

MA 306/DEL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5244 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 16-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M. A NO. 306 /Del/2023 in (Arising out of I.T.A.No. 3250/Del/2018) (A.Y 2014-15) Jagbir Singh Prop-DSR Construction 1/63, Sector-24, Rohini, Delhi PAN : AIEPJ6561H (APPLICANT) vs Pr. CIT-13, New Delhi (RESPONDENT) Applicant by Sh. C.S.Anand, Adv. Respondent by Sh. Om Parkash, Sr. DR ORDER PER PRADIP KUMAR KEDIA, A. M. : The Captioned Miscellaneous Application has been moved by Assessee under section 254(2) of the Act and arises out of ITA No. 3250/Del/2018 order dated 23.01.2023. 2. As per the captioned M.A., the assessee has sought restoration of appeal of the ground that the notice of hearing in the original appeal was sent to the address at which the assessee no longer resides. The notice of hearing could not be served resulting in failure of the assessee to attend the appellate Date of Hearing 24.11.2023 Date of Pronouncement 24.11.2023 2 M.A No.306/Del/2023 Jagbir Singh proceedings. The non-attendance has resulted in ex parte disposal of appeal by the IT Act. 3. The ld. Counsel submits that by not attending the hearing in the matter, the assessee gets no advantage and such non-compliance is to the own detriment of the assessee. The Ld. Counsel submit that substantial cause of justice deserves to be preferred and the original appeal in ITA no. 3250/Del/2018 relevant to assessment year 2014-15 may be recalled for hearing and fresh disposal after opportunity to the assessee. The Ld. Counsel also submits that a revised Form 36 incorporating new address shall be furnished immediately to complete the records. 4. In the light of prayer made on behalf of the assessee and keeping in mind the submission that no prejudice has caused to the Revenue, it is considered it expedient to recall the appellate order in ITA no. 3250/Del/2018 order dated 23.01.2023 for hearing afresh and adjudicate the appeal on merits after giving opportunity to the assessee. 5. The ex parte order of the Tribunal is thus recalled and refixed for hearing on 17.01.2024 in regular course. No notice shall be served on the assessee for this purpose. 6. In the result, Miscellaneous Application is allowed. Order pronounced in the open court on 24 th November, 2023. Sd/- Sd/- (ANUBHAV SHARMA) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated :24.11.2023 *Binita, Sr. PS* 3 M.A No.306/Del/2023 Jagbir Singh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi