NAWLA ISPAT PVT. LTD., MEERUT V. ITO, WARD- 2(1), MEERUT

MA 608/DEL/2018

AI Insights

The case involves Nawla Ispat Pvt. Ltd., the applicant, who filed a Miscellaneous Application against an ex-parte order of the ITAT concerning the assessment year 2014-15. The application was necessitated by the non-appearance of the assessee's counsel during the original hearing, attributed to the counsel's ill health. The Tribunal considered the circumstances presented in the M.A., acknowledged the absence of any serious objection from the Departmental Representative, and decided to recall the ex-parte order to ensure justice and fair hearing.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 122160 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 22-12-2022
• Assessment Year: misc
• Appeal Filed On: 23-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.608/Del./2018 Arising out of ITA.No.7375/Del./2017 - Assessment Year 2014-15 Nawla Ispat Pvt. Ltd., Opposite Power House Meerut Road, Sardhana Meerut PAN AACCN 8595 N vs The Income Tax Officer, Ward-2(1), Meerut. (Applicant) (Respondent) For Assessee : -None- For Revenue : Ms. Anuj Garg, Sr. D.R. Date of Hearing : 23.12.2022 Date of Pronouncement : 23.12.2022 ORDER The present Miscellaneous Application [“M.A.”] is filed by the Assessee against the order of the Tribunal dated 20.08.2018 in respect of ITA.No.7375/Del./2017 for the A.Y. 2014-15. 2. On the date of hearing, none appeared on behalf of the assessee, but, however in the M.A. it has been inter alia contended that the Counsel of the Assessee could not appear on the date of hearing of appeal due to the ill health 2 MA.No.608/Del./2018 in ITA.No.7375/Del./2017 M/s. Nawla Ispat Pvt. Ltd. vs. ITO of the Learned AR. It was, therefore, submitted that the ex- parte order passed by ITAT be recalled in the interest of justice. 3. The Ld. D.R. did not seriously objected to the prayer for recalling of order nor did he controvert the submissions made by the assessee in the MA. 4. We have heard the Learned DR and perused the material on record. Before us, in the MA application, assessee has stated the reasons for the non appearance of the assessee’s counsel at the time of hearing of appeal. The contentions stated therein in the MA Application has not been demonstrated to be false. Considering the aforesaid fact, we are satisfied that assessee was prevented by sufficient cause for non-appearance on the date of hearing. We therefore direct the recalling of the ex-parte order dated 20.08.2018 passed by the Co-ordinate Bench of Tribunal. We thus direct the Registry to restore the Appeal of assessee and be fixed for hearing on 20.03.2023. Registry is directed to issue notice to both the parties. 3 MA.No.608/Del./2018 in ITA.No.7375/Del./2017 M/s. Nawla Ispat Pvt. Ltd. vs. ITO 5. In the result, M.A. of the Assessee is allowed. Order pronounced in the open Court at the time of hearing i.e., on 23.12.2022. Sd/- Sd/- (KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi, Dated 23 rd December, 2022 Priti Yadav/- Copy to 1. The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT “SMC” Bench 6. Guard File // BY Order // Asst. Registrar : ITAT Delhi Benches : Delhi.