Madhur Mittal, New Delhi V. DCIT, New Delhi

MA 447/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7548 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 02-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAURAV PUNDIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “G” ‘Friday’ NEW DELHI ] BEFORE SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Misc. App. Nos. 446 & 447/Del/2018. [ in ITA Nos. 5511 & 5512/Del/2014 ] Assessment Years : 2009-10 & 2010-11 Shri Madhur Mittal, C – 691, New Friends Colony, New Delhi. PAN : ADCPM2464P Vs. DCIT Central Circle – 22, New Delhi. AND Misc. App. Nos. 448 & 449/Del/2018. [ in ITA Nos. 5513 & 5515/Del/2014 ] Assessment Years : 2009-10 & 2010-11 Shri Sumit Mittal, C – 691, New Friends Colony, New Delhi. PAN : ADDPM5322P Vs. DCIT Central Circle – 22, New Delhi. (Applicants) (Respondent) Assessee by : Shri Ramesh Goyal, C. A.; Department by : Shri Gaurav Pundir, Sr. D. R.; Date of hearing: 26/11/2021 Date of Pronouncement: 26/11/2021 O R D E R PER PRASHANT MAHARISHI, AM : 1. These Miscellaneous Applications are filed by the assessees in order of the co-ordinate bench passed in ITA. Nos. 5511, 5512 and 5513 & 5515/Del/2014 in the cases of Shri Madhur Mittal and Shri Sumit Mittal, both for Assessment Years 2009-10 and 2010-11, dated 26.03.2018 and 27.03.2018 respectively. 2 | Page 2. In all these cases when the matter was called up by the co-ordinate bench the assessees were not present and, therefore, they were disposed of in absence of respondent – assessees. 3. Now the assessee has filed Misc. applications that on that date assessee sought an adjournment, which was rejected. In all the Misc. applications it is submitted that the order passed by the co-ordinate bench ex-parte, deserves to be recalled in view of the provisions of Section 254 of the Income Tax Act, 1961 (the Act) as well as Rule Nos. 25 & 26 of the ITAT Rues, 1962. 4. When today these Misc. applications were called for hearing, the ld. AR submitted that application for adjournment stating that the assessee is suffering from Kidney Cancer and the family has gone to London for treatment of Mr. Madhur Mittal. 5. The ld. Departmental Representative objected to the Misc. application stating that the issue has been decided by the co-ordinate bench on the merits of the case. 6. We have carefully considered the rival submissions and perused the orders of the co-ordinate bench, which were passed ex-parte, after hearing the respondent. This issue is clearly covered in favour of the assessees by the decision of the Hon’ble Delhi High Court in the case of O. P. Sangwan. Though the appeal of the assessees have been dercided on the merits of the case, but assessees should get an opportunity to submit their arguments on the issue. In view of this, we recall both the orders in the cases of two assessees passed by the co-ordinate bench and direct the assessees to make the submissions. The appeals of both the assessees are directed to be fixed on 17 th January, 2022. Accordingly, we reject the adjournment applications of the assessees for hearing in the Misc. applications to redress the issues involved in all 3 | Page the Misc. applications in favour of the assessees by recalling both the orders. Order pronounced in open court on : 26.11.2021. Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date : 26.11.2021. *MEHTA* Copy forwarded to: 1. Applicants; 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 26.11.2021 Date on which the typed draft is placed before the dictating member 26.11.2021 Date on which the typed draft is placed before the other member 26.11.2021 Date on which the approved draft comes to the Sr. PS/ PS 26.11.2021 Date on which the fair order is placed before the dictating member for pronouncement 26.11.2021 Date on which the fair order comes back to the Sr. PS/ PS 26.11.2021 Date on which the final order is uploaded on the website of ITAT 26.11.2021 date on which the file goes to the Bench Clerk 26.11.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order