Digvijay Singh, New Delhi V. ITO, New Delhi

MA 61/DEL/2022

AI Insights

The case revolves around a Miscellaneous Application (MA No.61/DEL/2022) filed by the assessee, Digvijay Singh, seeking the recall of an ex-parte order passed by the ITAT in 2018 concerning the Assessment Year 2010-11. The assessee argued that the order was made in his absence due to his relocation to Patna, Bihar, following his father's death, and he was not informed about the appeal's status by his authorized representative. The Tribunal acknowledged the circumstances presented by the assessee and noted the absence of proof of service of notice of hearing on record, leading to the decision to recall the ex-parte order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121567 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-04-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 21-03-2022
• Other Referred Cases: Om Prakash Sangwan vs. ITO (2018) 94 taxmann.com 394 (Del.), Cement Corporation of India vs. ACIT in MA No.606/Del/2018 order 07.09.2022
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963, Section 254 (2) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No.61/DEL/2022 (Arising out of ITA No.1844/DEL/2015) Assessment Year 2010-11 Digvijay Singh Sector-16 G-1/208 Rohini New Delhi. vs. ITO, New Delhi. TAN/PAN: AMHPS2542J (Appellant) (Respondent) Appellant by: None Respondent by: Shri Vipul Kashyap, Sr.DR Date of hearing: 21 04 2023 Date of pronouncement: 24 05 2023 O R D E R PER PRADIP KUMAR KEDIA - A.M.: By this Misc. Application, the assessee has urged for recalling of order dated 05.04.2018 passed in ITA No.1844/Del/2015 concerning Assessment Year 2010-11, the assessee has filed the Misc. Application for recalling of the ex- parte order under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 r.w. Section 254 (2) of the Act. 2. None appeared on behalf of the assessee. However, in the statement of facts of the present Misc. Application, the assessee has submitted that the order in ITA No.1844/Del/2015 was passed by the Tribunal ex-parte in the absence of the assessee and also submitted that after the death of his father he shifted to Patna Bihar from Delhi and the authorised representative has not informed him about the status of the appeal, therefore, he could not appear before the Tribunal on 24.04.2018. It was thus submitted that no willful default can be attributable to M.A. No.61/DEL/2022 2 non compliance of notice. It was thus urged that the appeal in ITA No.1844/Del/2015 pronounced on 05.04.2018 be recalled and re-fixed for hearing on regular date. 3. The assessee has shown circumstances for non-appearance. The Tribunal’s order is ex-parte for which proof of service of notice of hearing is not available on record. The prayer for recall of the ex-parte order by the Assessee is also supported by the decision of Hon’ble Delhi High Court in the case of Om Prakash Sangwan vs. ITO (2018) 94 taxmann.com 394 (Del.) and Co-ordinate Bench of the Tribunal in Cement Corporation of India vs. ACIT in MA No.606/Del/2018 order 07.09.2022 with the aid of Rule 24 of ITAT Rules, 1963. Accordingly, the impugned ex-parte order of the Tribunal is required to be recalled to prevent miscarriage of justice. Hence, we recall the impugned order of the Tribunal passed in ITA No.1844/Del/2015 dated 05.04.2018 and direct the Registry to fix the appeal for fresh hearing 26.06.2023. 4. In the result, the captioned Misc. Application filed by the assessee are allowed. Order pronounced in the open Court on 24 th April, 2023. Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: , 2023 Prabhat