Balbir Kumar Sharma, Faridabad V. DCIT, Faridabad

MA 610/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9142 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 25-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY, I-2, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) MA NO. 610/DEL/2018 (ARISING OUT OF ITA NO. 5369/DEL/2016) (ASSESSMENT YEAR : 2012-13) BALBIR KUMAR SHARMA SECTOR 8 FARIDABAD PAN NO. AQIPS 3500 R VS. DCIT CIRCLE 1(1)(2), INTL. TAXATION, NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI JITENDER WADHWA, C.A. RE VENUE BY SHRI R. K. GUPTA, SR. D.R. DATE OF HEARING: 06 / 0 8 /202 1 DATE OF PRONOUNCEMENT: 06 / 0 8 /202 1 ORDER PER ANIL CHATURVEDI, AM: THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME TAX ACT, 1961 [FOR SHORT, 'THE ACT'] FOR RECALLING THE ORDER OF THIS BENCH OF THE TRIBUNAL DATED 17.01.2017 IN ITA NO. 5369/DEL/2016 FOR ASSESSMENT YEAR 2012-13. 2. BEFORE ME, AT THE OUTSET, LEARNED AR SUBMITTED THAT THE CAPTIONED APPEAL WAS DISMISSED EX-PARTE. ASSESSEE HAS ALSO FILED AN AFFIDAVIT WHEREIN HE HAS EXPLAINED THE REASON FOR NON- ATTENDANCE ON THE DATE OF HEARING, THE REASON BEING NON COMMUNICATION OF THE NOTICE TO HIM BY THE SERVANT WHO HAD RECEIVED THE NOTICE. LEARNED AR SUBMITTED THAT THE NON- 2 APPEARANCE BY THE ASSESSEE WAS NOT ACCOUNT OF ANY MALAFIDE INTENTION. HE THEREFORE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE EX PARTE ORDER BE RECALLED AND THE ASSESSEE BE GRANTED AN OPPORTUNITY OF HEARING. 3. LEARNED DR DID NOT CONTROVERT THE SUBMISSIONS MADE BY THE LEARNED AR. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND CONSIDERING THE SUBMISSION MADE BY THE ASSESSEE, IN THE MISCELLANEOUS APPLICATION AND THE CONTENTION OF THE AFFIDAVIT PLACED AT RECORD, I AM OF THE VIEW THAT IN THE INTEREST OF THE JUSTICE, EX PARTE ORDER PASSED BY THE TRIBUNAL ON 17.01.2017 NEED TO BE RECALLED. I THEREFORE RECALL THE ORDER IN ITA NO.5369/DEL/2016 DATED 17.01.2017 AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE ON 20.10.2021 . SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO ASSESSEE. 5. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06.08.2021 SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER DATE:- 06.08.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI