M/s. AASL (India) Properties and Infrastructure (P) Ltd., Delhi V. ITO, New Delhi

MA 866/DEL/2019

AI Insights

The case involves AASL(India) Properties & Infrastructure Pvt. Ltd., the appellant, against the Income Tax Officer, Ward-1(1), New Delhi, the respondent. The appellant filed a Miscellaneous Application (MA No. 866/Del/2019) seeking to recall an ex parte order due to non-service of notice, which they claimed as the reason for their non-appearance at the initial hearing. The Tribunal, considering the submission and the provisions under Rule 24 of the Income Tax (AT) Rules, 1963, allowed the application, thereby recalling the earlier order and directing a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115945 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-05-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 01-12-2019
• Laws Referred To: Income Tax (AT) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member MA No. 866/Del/2019 (In ITA No. 646/Del/2015 : Asstt. Year: 2006-07) AASL(India) Properties & Infrastructure Pvt. Ltd., 4A/10, Old Rajinder Nagar, New Delhi Vs. Income Tax Officer, Ward-1(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAFCA2494A Assessee by : Sh. Pranav Yadav, Adv. Revenue by : Sh. Sumit Kumar Verma, Sr. DR Date of Hearing: 19.05.2023 Date of Pronouncement: 31.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: Rule 24 of the Income Tax (AT) Rules, 1963 are as under: “Hearing of appeal ex parte for default by the appellant. 24. Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent: Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and res toring the appeal.]” MA No. 866/Del/2019 AASL (India) Properties & Infrastructure Pvt. Ltd. 2 2. Before us, the assessee submitted that he could not attend the hearing owing to non-service of notice. Since, there is a sufficient cause for non-appearance, the order of the Tribunal is hereby recalled. 3. The Registry is directed to issue fresh notice of hearing. 4. In the result, the Miscellaneous Application of the assessee is allowed. Order Pronounced in the Open Court on 31/07/2023. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 31/07/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR