M/s. Deoria Realty Pvt. Ltd., Delhi V. DCIT, New Delhi

MA 47/DEL/2019

• Counselvise Citation: [2022] 129 COUNSELVISE.COM (IT) 9804 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-09-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 20-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & DR.B.R.R.KUMAR, ACCOUNTANT MEMBER M.A.No.-47/Del/2019 [In ITA No.6535/Del/2016] [Assessment Year : 2012-13] M/s. Deoria Realty Pvt.Ltd., 6, Community Centre, Saket, New Delhi-110017. PAN-AACCD4222A vs DCIT, Circle-7(1), New Delhi APPELLANT RESPONDENT Appellant by None Respondent by Shri Sanjay Kumar, Sr.DR Date of Hearing 09.09.2022 Date of Pronouncement 09.09.2022 ORDER PER KUL BHARAT, JM : This Miscellaneous Application is filed by the assessee seeking recall of the order dated 15.01.2018 in ITA No.6535/Del/2016 passed by the Tribunal for the Assessment year 2012-13. 2. No one appeared on behalf of the assessee. 3. It is submitted by the assessee that the notice of hearing was never received by the assessee therefore, on the date of hearing, no one could appear. It is further submitted that in this regard, an affidavit by the Director of the company, has also been filed by the assessee. It is contended that in the interest of principles of natural justice, the order may be recalled and the appeal be fixed on its original number. 2 | Page 4. Per contra, Ld. Sr. DR opposed the submissions. 5. We have heard Ld. Sr. DR and perused the material available on record. The Tribunal had dismissed the appeal of the assessee by observing as under:- 3. “On 15.01.2018, neither the assessee nor its Authorized Representative attended the hearing and also not filed any application or adj0urnment by the assessee, hence, we are of the view that no useful purpose would be served to serve the notice again and again to the assessee. In view of above, it is thus inferred that the assessee is not interested in prosecution of its appeal. 4. Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tirbunal including that of Multiplan India Ltd.: 38 ITD 320 (Delhi) and Hon’bble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (MP), we treat this appeal as unadmitted and dismiss the same. We would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the appeal.” 6. Keeping in view the fact that the assessee has stated on oath that notice of hearing was not received. Therefore, to sub-serve the interest of principles of natural justice, we hereby recall the order dated 15.01.2018 and restore the appeal at its original number and direct the Registry to fix the appeal on 17.12.2022 for hearing. Both parties have been informed. Thus, miscellaneous application filed by the assessee is allowed. 3 | Page 7. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 09.09.2022. Sd/- Sd/- (DR.B.R.R.KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI