Raman Singh Sidhu, New Delhi V. ACIT, New Delhi

MA 642/DEL/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4334 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 07-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

1 MA no. 642/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M.A. No. 642/Del/2017 (In ITA no. 151/Del/2016) [Assessment Year: 2010-11] Raman Singh Sidhu, C/o R.S. Ahuja & Co., CA C-353, Defence Colony, New Delhi-110024. PAN: AAMPS1070J Vs ACIT, Central Circle-31, New Delhi. APPLICANT RESPONDENT Applicant by Sh. Sushant CA Respondent by Sh.N.K. Bansal, Sr. DR Date of hearing 13.05.2022 Date of pronouncement 13.05.2022 O R D E R PER KUL BHARAT, JM: This miscellaneous application has been preferred by the assessee, seeking recalling of the order dated 26.09.2017 passed by the ITAT Delhi Bench “E” in ITA no. 151/Del/2016 for assessment year 2010-11. 2 MA no. 642/Del/2016 2. Learned counsel for the assessee submitted that the Tribunal has dismissed the assessee’s appeal for want of prosecution, for non-appearance on behalf of the assessee. He reiterated the submissions made in the misc. application and submitted that the assessee had received notice, fixing the appeal for hearing before the Tribunal on 29.09.2017, which was duly complied with by the authorized representative of the assessee and it was found that the matter was not mentioned in the cause list of Bench ‘E’ on 29.09.2017. He submitted that no notice fixing the appeal for hearing on 26.09.2017 was ever received by the assessee, therefore, there was no fault on the part of assessee for not appearing before the Tribunal on 26.09.2017. He prayed that in the interest of natural justice the Tribunal’s order dated 26.09.2017, dismissing the assessee’s appeal for want of prosecution, may be recalled and the appeal be decided on merit after granting an opportunity to the assessee to represent his case before the Tribunal. 3. Learned Sr. DR opposed the submissions made on behalf of the assessee. 4. We have heard the rival submissions and perused the material on record. It is contended that notice was received by the assessee fixing the hearing of appeal for 29.09.2017 whereas the order for non prosecution was been passed on 26.09.2017. In support of his contention the assessee has also filed an affidavit. Therefore, considering the submissions made in the misc. application and the affidavit filed by the assessee, we recall the Tribunal’s order dated 26.09.2017 passed in ITA no. 3 MA no. 642/Del/2016 151/Del/2016. The appeal is restored to its original number and the Registry is directed to fix the appeal for hearing in due course. 5. Misc. application filed by the assessee stands allowed. This order was already pronounced orally on 13.05.2022 in open court, in the presence of representatives of both sides, after conclusion of the hearing. Now this order in writing is signed today on 12.07.2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI