ARISON ASSOCIATES PVT LTD, NEW DELHI V. ITO WARD - 3(2), New Delhi

MA 390/DEL/2022

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121439 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 02-03-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 30-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. C.M. GARG, JUDICIAL MEMBER MA No.390/Del/2022 ITA No.4/Del/2021 (Assessment Year 2016-17) M/s. Arison Associates (P) Ltd., L-30, Basement, Kailash Colony, Near DJB Tubewell No. 3 New Delhi 110048 PAN No. AAFCA 5898L Vs. ITO 26(2), Ward-3(2) New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Gautam Jain, Adv. Shri Ajit Jha, Adv. Revenue by Shri Kanav Bali, Sr. D.R. Date of hearing: 28.04.2023 Date of Pronouncement: 25.05.2023 PER C.M. GARG, JM : This application u/s. 254(2) of the I.T. Act 1961, and rule 24 of the I.T Rules 1961 has been filed by the assessee seeking recall of ex-parte order of this bench dated 30.03.2022 passed in ITA No. 4/Del/2021 for AY 2016-17. 2. I have heard the arguments of both the sides. The learned counsel submitted that after obtaining copy of the Tribunal order on 28.11.2022 the assessee came to know about the dismissal of his appeal ex-parte. The learned counsel submitted that there was some communication gap between AR and the assessee and therefore on 30.03.2022 the assessee could not be represented before the bench. The learned counsel submitted that under Rule 24 of I.T. Rules Tribunal order may kindly be recalled and assessee should be allowed to place his arguments and stand in the interest of justice. On the other hand, the ld. Senior DR strongly oppsed to the recalling of Tribunal order. However, in all fairness, we submitted that if it is found just and proper then the Department has not serious objection if assessee allowed opportunity of being heard by recalling the ex-parte order. MA No.390/Del/2022 2 3. In view of above submissions tribunal order dated 30.03.2022 is recalled to meet the end of justice and to allow an opportunity of being heard to the assessee. The appeal is refix for hearing and afresh adjudication before the regular bench on 06.07.2023. The parties are inform in the open court about the next date of hearing in the main appeal therefore no fresh notice will be given and the requirement is dispense with. 4. In the result, miscellaneous application is allowed. Order pronounced in the open court on 25.05.2023 Sd/- (C.M. GARG) JUDICIAL MEMBER Date:- 25.05.2023 NV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI