Sh. Suresh Chand Gupta, Ghaziabad V. ITO, Ghaziabad

MA 54/DEL/2018

AI Insights

The case revolves around a miscellaneous application filed by Suresh Chand Gupta, the assessee, seeking to recall an ex parte order passed by the ITAT in 2017. The original appeal was dismissed due to the absence of the assessee, who claimed not to have received the notice for the hearing. The Tribunal considered the affidavit provided by the assessee, which stated the non-receipt of the notice, and decided to recall the ex parte order to ensure justice and fair hearing. The Departmental Representative opposed the application, but the Tribunal's decision was guided by the principles of natural justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112939 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-01-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 01-02-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

1 MA No. 54/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A. No. 54/Del/2018 [ in ITA No. 687/DEL/2017] [Assessment Year: 2008-09] Suresh Chand Gupta, 295, Railway Road, Bazaria, GhaziabaD. PAN- AKEPG5569L Vs Income-tax Officer, Ward-2(3),Ghaziabad. APPELLANT RESPONDENT Assessee represented by Shri Deepak Upadhyay, CA Department represented by Shri Sanjay Kumar , Sr. DR Date of hearing 20.01.2023 Date of pronouncement 16.02.2023 O R D E R PER KUL BHARAT, JM: By this misc. application u/s 254(2) of the income-tax Act, 1961, the assessee seeks to recall the Tribunal’s order dated 25.05.2017 passed in ITA no. 687/Del/2017 for A.Y. 2008-09, dismissing the appeal ex parte, qua the assessee. 2. Learned counsel for the assessee reiterated the submissions made in the misc. application and submitted that no notice fixing the appeal for hearing on 23.05.2017 was received by the assessee and therefore there could be no representation on behalf of the assessee before the Tribunal on the scheduled date . In support of above contention the assessee has also filed his affidavit. Accordingly, the learned counsel prayed that the ex parte order passed by the 2 MA No. 54/Del/2018 Tribunal in the aforementioned appeal may be recalled to decide the same on merit after hearing the assessee. 3. On the other hand, learned DR opposed the submissions. 4. Heard the parties and perused the material available on record. Considering the submission of the assessee, supported by affidavit, that the assessee had not received any notice fixing the appeal for hearing on 23.05.2017 and therefore could not appear before the Tribunal on the scheduled date, to subserve the principles of natural justice, I am inclined to recall the Tribunal’s order dated 23.05.2017 passed in ITA no. 687/Del/2017. The appeal is restored to its original number and the Registry is directed to fix the appeal for hearing in due course after issuing notices of hearing to the parties. 5. Assessee’s misc. application stands allowed. Order was orally pronounced in open court during the course of hearing on 20.01.2023. However, the written order has been signed on 16 th February, 2023. Sd/- (KUL BHARAT) JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI