DKS Sales (P) Limited, New Delhi V. ITO WARD - 7(2), New Delhi

MA 388/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7909 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 02-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Reasonable cause
• Section: 254(2)

Judgement Text

1 MA no. 388/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M.A. No. 388/Del/2023 ITA No. 9887/DEL/2019 Assessment Year: 2014-15 DKS Sales (P) Limited, A-24, A-Block, Kirti Nagar, New Delhi-110015. PAN- AAECD4730F Vs Income-tax Officer, Ward-7(2), New Delhi. APPELLANT RESPONDENT Assessee represented by Shri Rohit Tiwari, Adv.; & Ms. Tanya, Adv. Department represented by Sh. Sandeep Kumar Mishra, Sr. DR Date of hearing 15.03.2024 Date of pronouncement 10.04.2024 O R D E R PER KUL BHARAT, JM: This misc. application u/s 254(2) of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’ has been preferred by the assessee seeking recall of the 2 MA no. 388/Del/2023 Tribunal’s order dated 31.03.2023 passed in ITA no. 9887/Del/2019, relating to the A.Y. 2014-15. 2. At the time of hearing learned counsel for the assessee submitted that the order dated 31.03.2023 was passed ex parte to the assessee. It is contended that the notice of hearing was not served upon the assessee, therefore, the order has been passed at the back of the assessee. It is contended that non appearance was not deliberate and the assessee was prevented by a reasonable cause. 3. On the other hand, learned DR opposed the submissions and contended that the assessee has been negligent in not prosecuting the appeal, therefore, the order was passed ex parte to the assessee and the assessee has not stated any reasonable cause for absence except for making a bald statement. 4. We have heard rival contentions and perused the material available on record. It is seen from the records that the hearing was fixed on 22.03.2023 but there was no representation on behalf of the assessee. For the reasons stated in the misc. application, we are of the considered view that the assessee should be given an opportunity to effectively represent its case. Therefore, to sub-serve the interest of principles of natural justice, we hereby recall Tribunal’s order dated 31.03.2023 and restore the appeal to its original number. The Registry is directed to fix the appeal in due course after issuing notices to the parties. 3 MA no. 388/Del/2023 5. Miscellaneous application preferred by the assessee is allowed. Order pronounced in open court on 10 th April, 2024. Sd/- Sd/- (M. BALAGANESH) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI