M/s. Jai Parkash Garg Education Trust Society, Karnal V. CIT, Karnal

MA 620/DEL/2018

AI Insights

The case involves M/s Jai Prakash Garg Education Trust Society, which filed a Miscellaneous Application (MA) seeking the recall of an ITAT order dated 23/07/2018 that had dismissed their appeal ex-parte due to non-appearance of their representative. The Trust explained that their Chartered Accountant was hospitalized on the day of the hearing, which prevented them from attending or filing an adjournment request. The Tribunal, considering the circumstances and the provisions of Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, found merit in the application and restored the appeal for a substantive hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130771 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 20-04-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 03-10-2018
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH JAIN

Judgement Text

Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA No.620/Del/2018 (Arising out of ITA No.5430/Del/2014) ASSESSMENT YEAR 2014-15 M/s Jai Prakash Garg Education Trust Society 1677, Sector-7 UE, Karnal PAN-AAAAJ 8552H Vs. CIT (Karnal) (Appellant) (Respondent) Appellant by Mr. Rakesh Jain, Advocate Respondent by Mr. Vipul Kashyap, Sr.DR Date of Hearing 21/04/2023 Date of Pronouncement 26/04/2023 ORDER PER YOGESH KUMAR U.S., JM: This Miscellaneous Application (‘MA’, for short) is filed by the assessee in respect of order dated 23/07/2018 passed by Income Tax Appellate Tribunal (‘ITAT’, for short) in assessee’s appeal vide ITA No.5439/Del/2014. In the present MA, the assessee has requested for recall of the aforesaid order dated M.A No.620/Del/2018 Jai Parkash Garg Education Trust Society vs.CIT Page 2 of 5 23/07/2018 of ITAT; and for hearing of the assessee’s appeal on merits. 2. On perusal of records, we find that the aforesaid appeal of the assessee was fixed for hearing on 23/07/2018. At the time of hearing, the assessee was represented by none. Vide aforesaid order dated 23/07/2018 of ITAT, the assessee’s appeal was dismissed ex-parte, qua the appellant assessee. However, in paragraph (4) of the aforesaid order, it was clarified that the assessee would be at liberty, to approach ITAT for restoration of the appeal in accordance with provision to Rule-24 of Income Tax (Appellate Tribunal) Rules, 1963. 3. In the present MA before us, request has been made for restoration of appeal, stating as under: “3. The Non attendance on the date fixed for hearing i.e.23.07.2018 is relatable to the reason that Sh. Gurjeet Singh, C.A. who has to appear before your Hon’ble Court for adjournment/argument, due to severe abdomen pain in the morning on dt.23.07.2018, he got hospitalized for detection & treatment of same at R.G. Stone, Rajouri Garden, Delhi. Due to said reasons, he could not even file the adjournment application before this Hon’ble Bench. Affidavit to that effect is filed along with Miscellaneous Application at pg.2-3 4. Due to unintentional and inadvertent circumstances, the Counsel could not appear before this Hon’ble Bench on dt. 23.07.2018. M.A No.620/Del/2018 Jai Parkash Garg Education Trust Society vs.CIT Page 3 of 5 5. In the interest of justice it is hereby prayed that assessee appeal be recalled and hearing be granted on merits since the same remains un- adjudicated and further opportunity may be allowed to the appellant.” 4. At the time of hearing, the Ld. Authorized Representative of the assessee relied on the MA and the aforesaid affidavit. The Ld. Sr. DR for Revenue left it to the discretion of the Bench to decide whether the aforesaid order dated 23/07/2018 of ITAT is to be recalled; and whether the assessee’s appeal is to be restored for hearing on merits. 5. On perusal of the MA and the accompanying affidavits, which have been discussed in foregoing paragraphs (2), (3) and (4) of this order, we are satisfied within the meaning of Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, that this is a fit case for setting aside aforesaid order dated 23/07/2018 of ITAT, and for restoration of the assessee’s appeal. Accordingly, we set aside the aforesaid order dated 23/07/2018 of ITAT and restore the assessee’s appeal vide ITA No.5430/Del/2014 for hearing on merits. We direct Registry to fix the appeal for hearing before regular Bench of ITAT, Delhi on 26/06/2023. M.A No.620/Del/2018 Jai Parkash Garg Education Trust Society vs.CIT Page 4 of 5 6. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 26 th April, 2023 Sd/- Sd/- (PRADIP KUMAR KEDIA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26/ 04/2023 Pk/R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI M.A No.620/Del/2018 Jai Parkash Garg Education Trust Society vs.CIT Page 5 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “ D” NEW DELHI ] BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER M.A NO. 620/DEL/2018 (A.Y 2014-15) in (ITA No. 5439/Del/2014) M/s jai Prakash Garg Education Trust Society 1677, Sector-7, UE Karnal PAN No.: AAAAJ8552H (APPELLANT) Vs. CIT Karnal (RESPONDENT) CORRIGENDUM Due to wrong numbering of ITA Number on the Tribunal file, resulted in mentioning the ITA No. 5430/Del/2014 instead of 5439/Del/2014 in the cause title of the order passed in M.A No. 620/Del/2018 dated 26/04/2023. The said typographical error is hereby rectified and the ITA Number mentioned in the cause title shall be read as ‘ITA No. 5439/Del/2014’ instead of ‘ITA No. 5430/Del/2014’. This corrigendum shall read with the final order dated 26/04/2013 passed by the Bench in M.A No. 620/Del/2018 in (ITA No. 5439/Del/2014). Sd/- Sd/- (PRADIP KUMAR KEDIA) (YOGESH KUMAR U.S.) Accountant Member Judicial Member Date:- 23/05/2023