Sudeshna Devi, Shamli V. ITO, Ward-1(5), Shamli

MA 731/DEL/2019

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8766 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-01-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 10-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP KR. MISHRA
• Assessee Lawyers: S.S. NAGAR
• Keywords: Principle of natural justice

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.731/Del/2019 [In ITA No.1080/Del/2018] [Assessment Year : 2010-11] Smt. Sudeshna Devi, C/o-Prem Prakash, Advocate, 183/2, North Civil Lines, Muzaffarnagar, Uttar Pradesh-251001. PAN-GTMPS4972N vs ITO, Ward-1(5), Shamli. APPELLANT RESPONDENT Appellant by Shri S.S.Nagar, CA & Shri Gaurav Sachdeva, CA Respondent by Shri Sandeep Kr. Mishra, Sr.DR Date of Hearing 19.01.2024 Date of Pronouncement 12.02.2024 ORDER PER KUL BHARAT, JM : By this Miscellaneous application, the assessee intends to recall the order dated 06.03.2019 passed by the Tribunal in ITA No.1080/Del/2018 for the Assessment year 2010-11. 2. Ld. Counsel for the assessee reiterated the submissions as made in the application. Ld. Counsel for the assessee submitted that the notice of hearing was not received by the assessee therefore, on the date of hearing, no one could appear. He contended that in the interest of principles of natural justice, the order may be recalled and the appeal be fixed for hearing on its original number. 3. On the contrary, Ld.Sr.DR for the Revenue opposed these submissions and supported the orders of the authorities below. Page | 2 4. I have heard the rival contentions and perused the material available on record. The contention of the assessee is that the notice of hearing was not received by the assessee. An affidavit in this regard is also filed by the assessee. The Revenue has not brought any material to controvert the contents of the affidavit. Therefore, considering the material available on record and in the interest of principle of natural justice, I hereby recall the order dated 06.03.2019 and direct the Registry to fix the appeal for hearing in due course, at its original number. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 12 th February, 2024. Sd/- (KUL BHARAT) JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI