HLS ASIA LTD., NEW DELHI V. Addl.CIT, Special Range-4, NEW DELHI

MA 349/DEL/2022

AI Insights

HLS Asia Ltd. filed an application to recall an ex-parte order issued against them due to their non-appearance in a previous hearing. The company argued that the non-receipt of notices was due to an inadvertently incorrect address listed in the appeal memo. An affidavit from an employee who drafted the appeal was submitted, confirming the mistake. The tribunal, considering the circumstances and the principles of justice, decided to allow the recall of the ex-parte order and scheduled a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112926 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 12-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 16-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A No. 349/Del/2022 HLS ASIA LTD. IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M. A NO. 349 /Del/2022 (A.Y 2014-15) in (Arising out of I.T.A.No. 5503/Del/2018) HLS Asia Ltd. C-2, Sector-17, Noida, Uttar Pradesh PAN : AAACH0627H (APPLICANT) vs Addl. CIT, Special Range-4 New Delhi (RESPONDENT) Applicant by Sh. Ankit Arora, CA Respondent by Sh. Om Prakash, Sr. DR ORDER PER ANUBHAV SHARMA, JUDICIAL MEMBER : Heard and perused the record. 2. The present application is filed on behalf of the assessee for recalling ex- parte order dated 06.09.2022. It was submitted that inadvertently wrong address is typed in the memo appeal and no notices were received. It has been submitted that the Ld. AR has been putting in appearance in other appeals and there was no malice in not appearing in the present appeal. An affidavit of the employee who drafted the appeal has been filed mentioning that inadvertently wrong address was mentioned in the appeal memo. 3. In the light of aforesaid reasons, the Bench is of considered opinion that the applicant assessee sufficiently explains the reason for non-appearance and the ends Date of Hearing 13.01.2023 Date of Pronouncement 16.01.2023 2 M.A No. 349/Del/2022 HLS ASIA LTD. of justice require giving applicant assessee opportunity to contest on merits. Accordingly, the application in hand is allowed and recalling the impugned order dated 06.09.2022 of this bench, the matter is listed for 20 th March, 2023. There shall be no separate notice of date of hearing. Ld. AR and DR stand informed. Order pronounced in the open court on 16 th January, 2023. Sd/- Sd/- (SHAMIM YAHYA ) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16 th January, 2023 B.R. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi