Saroj Gupta, Delhi V. ITO, New Delhi

MA 424/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5222 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHASHANK JAIN
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “FRIDAY-SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.-424/Del/2018 [In ITA No.1807/Del/2016] [Assessment Year : 2009-10] Smt.Saroj Gupta, W/o-Late Bimat Kumar Gupta, R/o-F-104-10, Laxmi Nagar, Delhi-110092. PAN-AAEPG1897M vs ITO, Ward-45(1), New Delhi. APPELLANT RESPONDENT Appellant by Sh. Shashank Jain, CA Respondent by Sh.Umesh Takyar, Sr.DR Date of Hearing 31.12.2021 Date of Pronouncement 10.02.2022 ORDER PER KUL BHARAT, JM : This Miscellaneous Application has been filed by the assessee seeking recalling of the order passed by the Tribunal in ITA No.1807/Del/2016 pertaining to Assessment Year 2009-10 vide order dated 01.02.2018. 2. Ld. Counsel for the assessee reiterated the submissions as made in the application. Ld. Counsel for the assessee submitted that the notice of hearing was not received by the assessee therefore, on the date of hearing, no one could appear. 3. On the contrary, Ld.Sr.DR opposed these submissions and supported the orders of the authorities below. He submitted that the assessee was negligent in not pursuing the case before the Tribunal. 2 | P a g e 4. I have heard the rival contentions and perused the material available on record. The contention of the assessee is that the notice of hearing was not received by the assessee. An affidavit in this regard is also filed by the assessee. The Revenue has not brought any material to controvert the contents of the affidavit. Therefore, considering the material available on record and in the interest of principle of natural justice, I hereby recall the order dated 01.02.2018 and direct the Registry to fix the appeal for hearing in due course. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 10 th February, 2022. Sd/- (KUL BHARAT) JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI