Shanti Chemsteel Pvt. Ltd., Muzaffarnagar V. JCIT, Muzaffarnagar

MA 641/DEL/2018

AI Insights

The case involves M/s. Shanti Chemsteel Pvt. Ltd., the appellant, who filed a Miscellaneous Application seeking the recall of an ex-parte order passed by the Income Tax Appellate Tribunal. The original order was issued in the absence of the assessee due to the unavailability of their counsel, who was out of town for urgent reasons. The assessee argued that this absence was not a willful default and requested a re-hearing of the case. The Tribunal, acknowledging the mitigating circumstances presented, decided to recall the ex-parte order and set a new date for the hearing.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 121459 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-11-2022
• Assessment Year: misc
• Appeal Filed On: 14-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHR PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA. No.641/DEL/2018 (Arising out of I.T.A. No.1449/DEL/2016) Assessment Year 2011-12 M/s. Shanti Chemsteel Pvt. Ltd., 204/4, Patel Nagar, Muzaffarnagar. vs. JCIT, Range-2, Muzaffarnagar TAN/PAN: AAICS8818D (Appellant) (Respondent) Appellant by: Shri Ankit Gupta Adv. Respondent by: Shri Yogesh Nayyar, Sr.DR Date of hearing: 04 11 2022 Date of pronouncement: 22 11 2022 O R D E R PER PRADIP KUMAR KEDIA - A.M.: By this Misc. Application, the assessee has urged for recalling of order dated 24.04.2018 passed in ITA No.1449/Del/2016 concerning Assessment Year 2011-12. 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.1449/Del/2016 was passed by the Tribunal ex-parte in the absence of the assessee and also submitted that the ld. counsel for the applicant was out of town due to some urgent reasons, therefore, he could not appear before the Tribunal on 24.04.2018. It was thus submitted that no willful default can be attributable to non compliance of notice. It was thus urged that the appeal in ITA No.1449/Del/2016 pronounced on 24.04.2018 be recalled and re-fixed for hearing on regular date. M.A. No.641/DEL/2018 2 3. The assessee has shown mitigating circumstances for non-appearance. 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.1449/Del/2016 dated 24.04.2018 and direct the Registry to fix the appeal for fresh hearing on 2.2.2023. 4. In the result, the Misc. Application filed by the assessee is allowed. Order pronounced in the open Court on 22 nd November, 2022. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: November, 2022 Prabhat