S.P. Nigam, New Delhi V. ACIT, CC-13, New delhi

MA 39/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3094 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 25-08-2022
• Assessment Year: misc
• Appeal Filed On: 30-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA no. 39/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” BENCH: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER M.A. No. 39/Del/2018 [ In ITA No. 435/Del/2005] [Block period 1.4.1996 to 15.07.2002] S.P. Nigam, Through his wife R/o C-3/202, Capital Apartments Vasundhara Enclave, Delhi-110096 PAN: ACAPN9800D Vs ACIT Central Circle-13, New Delhi. APPLICANT RESPONDENT Applicant by None Respondent by Sh. Kanav Bali, Sr. DR Date of hearing 26.08.2022 Date of pronouncement 26.08.2022 O R D E R PER N. K. CHOUDHRY, JM: This miscellaneous application has been preferred by the assessee, seeking recalling of the Tribunal’s order dated 12.07.2017 passed by the ITAT Delhi Bench “G” in ITA no. 435/Del/2005 for the block period 1.4.1996 to 15.07.2002, dismissing the appeal preferred by the assessee, ex parte, qua the assessee. 2 MA no. 39/Del/2018 2. It is averred in the misc. application that the assessee late Shri S.P. Nigam was suffering from cancer and ultimately expired on 17.10.2013. It is submitted that the filing of the impugned appeal by the deceased before the Tribunal was not in the knowledge of the family members nor any notice of hearing was ever received by the family members of the deceased, therefore, there could be no representation on behalf of the deceased assessee before the Tribunal on the date of hearing. It is prayed that in view of these facts the impugned order dated 12.7.2017 may be recalled to bring on record the legal heirs of the deceased and to provide an opportunity to represent its case. 3. Learned DR opposed the move. He however, could not rebut the averments made in the misc. application. 4. Heard the learned DR and perused the material available on record. Considering the fact that the assessee died during the pendency of the impugned appeal and the affidavit filed by the wife of the deceased assessee in support of the averments made in the misc. application that there was no service of any notice of hearing on the family members, in the interest of natural justice, we recall the Tribunal’s order dated 12.07.2017 passed in ITA no. 435/Del/2005. The appeal is restored to its original number and the Registry is directed to fix the appeal for 3 MA no. 39/Del/2018 hearing on 2.11.2022. As the date was pronounced in open court, hence no need to send the notice of hearing to the parties. 5. Misc. application filed by the assessee stands allowed. Order pronounced in open court on 26.08.2022. Sd/- Sd/- (ANIL CHATURVEDI) (N. K. CHOUDHRY) 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