Noida Golf Course Society, Noida V. JCIT, Noida

MA 631/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2689 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 08-09-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 10-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E-FRIDAY” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M.A.Nos.-630 & 631/Del/2018 [In ITA Nos.-2052 & 2053/Del/2015] [Assessment Years : 2009-10 & 2010-11] NOIDA Golf Course Society, Sector-38, NOIDA. PAN-AAAJN0017A vs JCIT, Noida APPELLANT RESPONDENT Appellant by Shri H.Hasnain, Adv. Respondent by Shri Anuj Garg, Sr.DR Date of Hearing 09.09.2022 Date of Pronouncement 26.09.2022 ORDER PER KUL BHARAT, JM : Both Miscellaneous Applications are filed by the assessee seeking recall of the order dated 04.07.2018 in ITA Nos.2052 & 2053/Del/2015 passed by the Tribunal for the Assessment years 2009-10 & 2010-11 respectively. 2. It is submitted that Authorized Representative of the assessee fell ill and badly suffered with high fever on 04.07.2018 and could neither appear before the Tribunal nor could file any application for adjournment of the case. It is stated that the next day i.e. 05.07.2018, he sent a subordinate with a request to adjourn the case for a week and he was assured that next date will be fixed for hearing but the order was passed on 04.07.2018 by the Tribunal. He further submitted that in this regard, an affidavit has also been filed by the assessee. He contended that in the interest of principles 2 | Page of natural justice, the order may be recalled and the appeals be fixed on its original number. 4. Per contra, Ld. Sr. DR opposed the submissions. 5. We have heard Ld. Authorized Representatives of the parties and perused the material available on record. The Tribunal had dismissed the appeal of the assessee by observing as under:- 2. “Both the appeals were fixed for hearing before the Bench on 01.05.2018 & 04.07.2018. On both the occasions, none appeared on behalf of the assessee. The notices of hearing were sent to the assessee through Registered Post on 24.04.2018 & 15.05.2018 but none appeared on behalf of the assessee nore any application seeking adjournment filed. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodies in well known dictum “ vigilantibus et non dormientibus jura subveniunt". 3. Under these circumstances, in my considered opinion, the assessee is not interested in prosecuting the appeals. We, therefore, hold that these appeals are liable to be dismissed for non prosecution. In this regard, we place reliance upon following case laws:- 1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.) 3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) 4. CIT vs. B. N. Bhattachargee And Another, 118 ITR 461(SC). 4. Respectfully following the view taken in the cases cited above, we dismiss the appeals filed by the assessee for non prosecution.” 3 | Page 6. Keeping in view the fact that the assessee has stated on oath that the Ld.AR fell ill and could not attend hearing on the date fixed. Therefore, to sub-serve the interest of principles of natural justice, we hereby recall the order dated 04.07.2018 and restore the appeals at their original numbers and direct the Registry to fix the appeal in due course for hearing. Both parties have been informed. Thus, miscellaneous applications filed by the assessee are allowed. 7. In the result, the Miscellaneous Applications filed by the assessee are allowed. Order pronounced in the open Court on 26.09.2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI