Globus Infocom Ltd., Delhi V. DCIT, New Delhi

MA 329/DEL/2018

AI Insights

The case involves Globus Infocom Ltd., the appellant, who filed a Miscellaneous Application against an ex-parte order of the Income Tax Appellate Tribunal. The ex-parte order was a result of the appellant's non-prosecution during the appeal process, primarily due to the absence of representation or awareness of the hearing date. The appellant argued that the notice was improperly handled by a Security Guard, who failed to inform any executive of the company about the hearing. The Tribunal, considering the principles of natural justice and the circumstances presented, decided to recall the ex-parte order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131767 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 11 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 16-03-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 15-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘C’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 329/Del/2018 (in ITA No. 1880/Del/2015: Asstt. Year: 2007-08) Globus Infocom Ltd., C-1/2, Safdarjung Development Area, New Delhi-110016 Vs. ACIT, Circle-12(1), (Now circule-10(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCG3985C 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 ex-parte order passed by the Tribunal due to non- prosecution of the appeal by the ld. Counsel of the assessee. The assessee submitted in its application that notice of hearing was received by the Security Guard but he did not give the notice either to the Managing Director of the assessee company or to any other concerned executive of the assessee, therefore, neither the assessee nor the ld. Counsel of the assessee was aware about the date of hearing of the appeal. Further, the assessee submitted that the situation was beyond its control and prayed to recall the order of the Tribunal in view of the principles of natural justice. MA No. 329/Del/2018 Globus Infocom Ltd. 2 2. We have heard the rival submissions and perused the materials available on record. In view of the above facts, there is sufficient cause for which the assessee could not appear on the date fixed for hearing of the appeal. Hence we hereby recall the order of the Tribunal and also direct the Registry to fix the appeal in due course. 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