Rajesh Kumar Prop., Karnal V. ITO, Karnal

MA 351/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2875 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 08-09-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 24-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & DR.B.R.R.KUMAR, ACCOUNTANT MEMBER M.A.No.-351/Del/2018 [In ITA No.4160/Del/2011] [Assessment Year : 2007-08] Rajesh Kumar (Prop.), R.S. Constructions Co., Shiv Shakti Trading Co., New Grain Market, Indri, Karnal District, Haryana PAN-ADNPK5057H vs ITO, Ward-4, Karnal APPELLANT RESPONDENT Appellant by None Respondent by Shri Sanjay Kumar, Sr.DR Date of Hearing 09.09.2022 Date of Pronouncement 09.09.2022 ORDER PER KUL BHARAT, JM : This Miscellaneous Application is filed by the assessee seeking recall of the order dated 12.01.2017 in ITA No.4160/Del/2011 passed by the Tribunal for the Assessment year 2007-08. 2. No one appeared on behalf of the assessee. 3. It is submitted that the notice of hearing was not received by the assessee. It is submitted that in this regard, an affidavit has also been filed by the assessee. It is contended that in the interest of principles of natural justice, the order may be recalled and the appeal be fixed on its original number. 4. Per contra, Ld. Sr. DR opposed the submissions. 2 | Page 5. We have heard Ld. Sr. DR and perused the material available on record. The Tribunal had dismissed the appeal of the assessee by observing as under:- 3. “During the course of hearing, out attention was invited to the order of CIT(Appeals) with the submission that the CIT(Appeals) has examined all the issues in detail in his order and the ld. DR placed reliance upon the order of the CIT(Appeals). 4. Having carefully examined the order of CIT(Appeals), we find that the CIT(Appeals) has adjusted the issues in dispute raised before us in detail by passing a reasoned order. Since no infirmity is pointed out in the order of CIT(Appeals), we confirm the same.” 6. Keeping in view the fact that the assessee has stated on oath that notice of hearing was not received. Therefore, to sub-serve the interest of principles of natural justice, we hereby recall the order dated 12.01.2017 and restore the appeal at its original number and direct the Registry to fix the appeal on 17.12.2022 for hearing. Both parties have been informed. Thus, miscellaneous application filed by the assessee is allowed. 7. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 09.09.2022. Sd/- Sd/- (DR.B.R.R.KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * 3 | Page Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 4 | Page