Neelam Garg, Karnal V. ITO, Ward No. 3, Karnal

MA 58/DEL/2021

AI Insights

This case involves a Miscellaneous Application filed by Smt. Neelam Garg, which arose from an ex parte order dismissing her appeal due to non-appearance. The original appeal was dismissed in limine by the Tribunal on 05.03.2019 for the assessment year 2013-14. The assessee, through her counsel, submitted that she was unaware of the hearing date, supported by an affidavit. The Senior Departmental Representative did not object to the recall of the order. The Tribunal, considering the circumstances and the affidavit, found reasonable cause for the non-appearance and decided to recall the ex parte order, setting a new date for the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115882 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-02-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 10-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Miscellaneous Application No.58/Del/2021 (ITA No.6250/Del/2018) Assessment Year: 2012-13 Smt. Neelam Garg, Hem Chand Jain, H. No.2, HUDA Staff Quarter No.1, Sector 13 Extn., Karnal, Haryana. PAN: AINPG2119D Vs ITO, Ward No.3, Karnal. (Applicant) (Respondent) Assessee by : Shri Rajiv Sachdeva, CA Revenue by : Shri Kanav Bali, Sr. DR Date of Hearing : 10.02.2023 Date of Pronouncement : 13.02.2023 ORDER This Miscellaneous Application filed by the Assessee arise out of the ex parte order passed by the Tribunal in ITA No.6250/Del/2018, dated 05.03.2019, for AY 2013-14 (hereinafter called ‘the Tribunal order’), dismissing the appeal of the assessee in limine for non-appearance. 2. Vide the Miscellaneous Application, the ld. Counsel of the assessee submitted that the assessee could not appear before the Tribunal on the date of hearing as she had no knowledge of the hearing of the case. An affidavit of assessee was also filed along with the MA No.58/Del/2021 2 Miscellaneous Application to this effect. It was, as such, requested that the appeal may kindly be restored. 3. The ld. Sr. DR has no serious objection to the recalling of the order in view of the assessee’s submissions. 4. We have heard the rival submissions. In view of the above submissions of the ld. Counsel of the assessee and on perusing the affidavit filed by the assessee, we find that there was reasonable cause for the assessee’s non-appearance on the date of hearing. Therefore, we recall the ex parte order passed by the Tribunal in assessee’s appeal No.6250/Del/2018 on 05.03.2019, for hearing the appeal afresh after allowing due opportunity of being heard to the assessee. Next date of hearing in the said recalled appeal is fixed for 03.04.2023 which was announced in the open court on conclusion of the hearing. No notice will be given in this regard to the parties. 5. In the result, the Miscellaneous Application filed by the Assessee is allowed. Order pronounced in the open court on 13.02.2023. Sd/- (C.M. GARG) JUDICIAL MEMBER Dated: 13 th February, 2023. dk MA No.58/Del/2021 3 Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi