Ajay Alloys (P) Ltd., New Delhi V. DCIT, Circle- 2(1), New Delhi

MA 99/DEL/2022

AI Insights

The case involves Ajay Alloys (P) Ltd., the applicant, who filed a Miscellaneous Application against an ex parte order passed by the Income Tax Appellate Tribunal. The ex parte order was issued without the presence or notice to the assessee for a hearing scheduled on 12.08.2021. The assessee's counsel argued for the recall of the Tribunal's order under Rule 24 of the IT (AT) Rules, 1963, due to the lack of proper notice and opportunity to be heard. The Department, represented by the Senior DR, did not object to the recall but suggested that the matter be adjudicated afresh. Consequently, the Tribunal decided to recall the ex parte order and scheduled a new hearing date.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115707 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 29-05-2022
• Laws Referred To: IT (AT) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Miscellaneous Application No.99/Del/2022 (ITA No.5174/Del/2018) Assessment Year: 2013-14 Ajay Alloys (P) Ltd., C/o Babubhai & Co., 152, Office Complex, Jhandewalan Extn., Phase-I, Delhi – 110 055. PAN: AAECA9815E Vs DCIT, , Circle 2(1), New Delhi. (Applicant) (Respondent) Assessee by : Shri Shantanu Jain, Advocate Revenue by : Shri Jeetender Chand, Sr. DR Date of Hearing : 20.01.2023 Date of Pronouncement : 13.02.2023 ORDER PER C.M. GARG, JM: This Miscellaneous Application filed by the Assessee arise out of the ex parte order passed by the Tribunal in ITA No.5174/Del/2018 dated 08.11.2021 for AY 2013-14 (herein after called, ‘the Tribunal order’). 2. The ld. Counsel of the assessee submitted that the Tribunal has passed ex parte order without considering the appearance of the assessee and without service of notice of hearing for 12.08.2021. Therefore, the Tribunal order may kindly be recalled under Rule 24 of the IT (AT) Rules, 1963. MA No.99/Del/2022 2 3. The ld. DR opposed to the recalling of the said Tribunal order. However, he submitted that the Department has no serious objection if the ex parte Tribunal order is recalled and adjudicated afresh. 4. In view of the above submissions, the ex parte order of the Tribunal order dated 08.11.2021 in ITA No.5174/Del/2018 is recalled and the said appeal is fixed for hearing on 19.04.2023. No fresh notice will be issued for the said date of hearing as the date was announced and informed to both the parties in the court. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 13.02.2023. Sd/- Sd/- (DR. B.R.R. KUMAR) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13 th February, 2023 dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi