Manoj Juneja, Delhi V. ITO, Delhi

MA 579/DEL/2017

AI Insights

This case involves a miscellaneous application by the assessee, Manoj Juneja, seeking the recall of an ex parte order passed by the Income Tax Appellate Tribunal on 25.05.2017. The original appeal was dismissed in the absence of the assessee, who claimed not to have received any notice for the hearing on that date. The assessee, appearing in person, submitted an affidavit supporting his claim of non-receipt of the notice and requested the Tribunal to recall the order to allow the appeal to be decided on its merits. The Departmental Representative opposed the submissions. The Tribunal, considering the principles of natural justice, decided to recall the ex parte order and restore the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112940 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 02-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 04-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA No. 579/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A. No. 579/Del/2017 [ in ITA No. 841/DEL/2017] [Assessment Year: 2012-13] Manoj Juneja, 6/1, Singh Sabha Road, Shakti Nagar, Delhi-110017 PAN- AAFPJ4863R Vs Income-tax Officer, Ward-35(2),New Delhi. APPELLANT RESPONDENT Assessee represented by Shri manoj Juneja (Assessee in person) Department represented by Shri Anuj Garg, Sr. DR Date of hearing 03.02.2023 Date of pronouncement 17.02.2023 O R D E R PER KUL BHARAT, JM: This is an misc. application by the assessee, seeking recalling of the Tribunal’s order dated 25.05.2017 passed in ITA no. 841/Del/2017 for A.Y. 2012- 13, dismissing the appeal ex parte, qua the assessee. 2. The assessee appeared in person and reiterated the submissions made in the misc. application and submitted that he had not received any notice fixing the appeal for hearing on 25.05.2017. He submitted that assessee was prevented by sufficient cause, for no fault of him, to appear before the Tribunal on the date of hearing. The assessee prayed that the impugned ex parte order dated 25.05.2017 Pmay be recalled for deciding the appeal on merit after hearing the assessee. In support of his contention the assessee has also filed his affidavit. 2 MA No. 579/Del/2017 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 he had not received any notice fixing the appeal for hearing on 25.05.2017 and therefore could not appear before the Tribunal on the appointed date, to subserve the principles of natural justice, I am inclined to recall the Tribunal’s order dated 25.05.2017 passed in ITA no. 841/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 pronounced in open court on 17 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