Anjali Bhadoo, Gurgaon V. ITO, Gurgaon

MA 49/DEL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9259 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 02-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: E V SHASKAR
• Section: 13

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY E : NEW DELHI BEFORE SHRI KUL BHARAT , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) MA NO. 49/DEL/2021 (IN ITA NO. 633/DEL/2016) (ASSESSMENT YEAR: 2012 - 13 ) ANJALI BHADOO, 100, ASPEN GREENS, UNITED NIRVANA COUNTRY, SECTOR - 50, SOUTH CITY - 2, GURGAON PAN: ANFPB8301H VS. ITO, GURGAON (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SURAJ BHAN NAIN, ADV REVENUE BY: SHRI E. V. SHASKAR, SR. DR DATE OF HEARING 30/07 / 2021 DATE OF PRONOUNCEMENT / 07 / 2021 O R D E R PER PRASHANT MAHARISHI , A. M. 1. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE IN ORDER OF THE COORDINATE BENCH IN ITA NO. 633/DEL/2016 FOR ASSESSMENT YEAR 2012 - 13 DATED 19.12.2018 WHICH DISPOSED OFF THE APPEAL OF THE ASSESSEE DISMISSING IT FOR NON - PROSECUTION. 2. THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STATES THAT THE APPELLANT COULD NOT APPEAR AT THE APPOINTED DATE OF HEARING I.E. 06.11.2018 AS THE APPELLANT HAS ENGAGED ANOTHER COUNSEL AND THE APPEAL DOCUMENTS COULD NOT BE OBTAINED FROM THE EARLIER COUNSE L. THEREFORE NO NOTICE WAS ALSO RECEIVED BY THE ASSESSEE. ASSESSEE SUBMITTED THAT IT CAME TO KNOW ABOUT THE ORDER OF THE COORDINATE BENCH AS SHE COULD NOT OBTAIN THE RECORDS FROM THE EARLIER COUNSEL WHICH WERE OBTAINED BY HER BY MAKING AN APPLICATION DATED 16.20.2020 TO THE REGISTRY OF ITAT, FORM NO. 36 WAS ALSO OBTAINED FROM REGISTRY OF ITAT. ON 09.02.2021 THE ASSESSEE WAS ALSO PROVIDED A COPY OF THE ORDER BY REGISTRY OF ITAT WHEREIN, THE ABOVE APPEAL WAS DISPOSED OFF AS DISMISSED FOR NON - PROSECUTION EX PA RTE. THE CLAIM OF THE ASSESSEE IS THAT IT HAS NOT RECEIVED ANY NOTICE OF HEARING AND THEREFORE, THE ASSESSEE COULD NOT REMAIN PRESENT BEFORE THE TRIBUNAL ON THE APPOINTED DATE. THE ASSESSEE RELIED ON RULE 24 OF THE ITAT RULES AND THE DECISION OF THE HON HI E DELHI HIGH COURT IN CASE OF OM PRAKASH SANGWAN VS. INCOME - TAX OFFICER 34 TAXMANN.COM 394 AND PRAYED FOR RECALL OF THE ORDER. PAGE | 2 3. THE ID DR SERIOUSLY OBJECTED TO THE MISCELLANEOUS APPLICATION AND SUBMITTED TL T ON THE APPOINTED DATE THE ASSESSEE WAS NOT PRESENT AND THEREFORE THE TRIBUNAL HAS CORRECTLY DISPOSED OFF THE APPEAL BY DISMISSING IT FOR NON - PROSECUTION. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FIND THAT THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT ALONG WITH MISCELLANEOUS APPLICATION STATING THAT SHE HAS NOT RECEIVED THE NOTICE OF HEARING FIXING THE DATE OF HEARING ON 06.11.2018 AND THEREFORE, SHE COULD NOT REMAIN PRESENT. WE FIND THAT THE ABOVE STATEMENT IS ALSO SUPPORTED BY THE AFFIDAVIT OF THE ASSESSEE. NON RECEIPT OF NOTICE OF HEAR ING IS A SUFFICIENT CAUSE FOR NONAPPEARANCE BY THE ASSESSEE. WE ARE ALSO OF THE VIEW THAT COORDINATE BENCH HAS DECIDED THE ISSUE NOT ON THE MERITS BUT HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - PROSECUTION. HOWEVER, IN THE SAME ORDER IT ALSO GAVE OPP ORTUNITY FOR MAKING AN APPLICATION FOR RECALL OF THAT ORDER BY SHOWING SUFFICIENT CAUSE FOR NON - APPEARANCE. THE ASSESSEE HAS COMPLIED WITH THE ABOVE DIRECTION AND HAS SHOWN SUFFICIENT CAUSE FOR NON - APPEARANCE. EVEN OTHERWISE THE APPEAL CANNOT BE DECIDED WI THOUT HEARING THE APPELLANT ON THE MERITS OF THE CASE. IN THIS CASE, THE APPELLANT/ ASSESSEE IS REALLY AGGRIEVED THAT WITHOUT HEARING HER ON THE ISSUES IN THE APPEAL, IT IS DISPOSED OFF EX PARTE WHEN SHE DID NOT RECEIVE THE NOTICE. ACCORDINGLY, WE FIND THA T THE APPEAL OF THE ASSESSEE DESERVES TO BE HEARD ON MERITS. THEREFORE, WE RECALL THE ORDER PASSED BY THE COORDINATE BENCH DATED 19.12.2018. THUS, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED AND REGISTRY IS DIRECTED TO POST THE APPEAL OF THE ASSESSEE FOR HEARING AT THE EARLIEST. 5. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF CONCLUSION OF THE HEARING OF THIS MISCELLANEOUS APPLICATION ON 30.07.2021. - SD/ - - SD/ - ( KUL BHARAT ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 0 / 07 / 2021 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI