NIHAL SINGH DHARIWAL,GURGAON V. ITO WARD-1(1), GURGAON

MA 41/DEL/2021

AI Insights

The case revolves around a Miscellaneous Application filed by Nihal Singh Dhariwal, the assessee, seeking the recall of an ex-parte order that dismissed his appeal for non-prosecution. The original appeal pertained to the assessment year 2009-10, where the Income Tax Officer had made an addition to the assessee's income, citing unsubstantiated sources of cash deposits amounting to Rs.26,87,400. The assessee argued that relevant documents were provided to substantiate the source of these deposits, which were not accepted by the Assessing Officer. The Tribunal, after considering the circumstances of the non-appearance of the assessee's representative and the merits of the case, decided to recall the ex-parte order and restore the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711678 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2009-2010
• Laws Referred To: Income-tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एस एम सी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & MA No. 41/Del/2021 (Arising out of ITA No.5630/Del/2014, A.Y. 2009-10) Nihal Singh Dhariwal, Shop No. 5-6, Court Road, Panchayat Bhawan, Gurgaon, Haryana PAN: AFDPD-3991-H ...... आवेदक/Applicant बनाम Vs. Income Tax Officer, Ward-1(1), Gurgaon, Haryana ..... ᮧितवादी/Respondent आवेदक/Applicant : Shri Mohit Kumar Hasija, Advocate ŮितवादीȪारा/Respondent by : Shri Dheeraj Kumar Jain, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 04/07/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 23/07/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee for recalling of ex-parte order dated 13.06.2016 vide which appeal of the assessee was dismissed for non prosecution. 2. Shri Mohit Kumar Hasija, appearing on behalf of the assessee submits that on the date fixed for hearing of appeal i.e. 13.06.2016, the AR of the assessee could not appear due to sudden serious illness. He submitted that the assessee has prima facie good case on merits. The addition has been made merely for the reason that the assessee has not been able to substantiate source of cash deposits amount to Rs.26,87,400/-. Though, the assessee had furnished relevant documents to Printed from counselvise.com 2 MA No 41/Del/2021 (AY 2009-10) substantiate source of cash deposits in the bank account during the relevant assessment year but the AO did not accept the same. 3. Per contra, Shri Dheeraj Kumar Jain representing the department vehemently opposed the Miscellaneous Application filed by the assessee. The ld. DR further objected to admission of Miscellaneous Application being time barred. 4. Both sides heard. The assessee has filed application for recalling of an ex- parte order of the Tribunal dated 13.06.2016. This Miscellaneous Application was filed by the assessee in February 2021. The limitation for filing Miscellaneous Application for rectification of the order u/s. 254(2) of the Act is six months from the end of the month in which the order sought to be rectified is passed. This application has been filed against an ex-parte order under Rule 24 of the Income- tax (Appellate Tribunal) Rules, 1963. Though, there is no limitation for filing of application under Rule 24, nevertheless, such application has to be filed within a reasonable period. The assessee has explained the reason for non appearance of the Authorized Representative of the assessee on the date fixed for hearing. The same is accepted. Considering entire facts of the case, order dated 13.06.2016 is recalled and appeal is restored to its original number. 5. Since, this is an old appeal there is a possibility that the appeal files may have been weeded out. The Counsel for the assessee was asked to furnish copy of assessment order, copy of the impugned order, copy of Form No.35 and copy of Form No. 36.The ld. Counsel for the assessee has furnished the entire set of documents as mentioned above, in duplicate. 6. The Registry is directed to list the appeal for hearing after issuing notice to both sides, in due course. Printed from counselvise.com 3 MA No 41/Del/2021 (AY 2009-10) 7. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on Wednesday the 23rd day of July, 2025. Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी / Delhi, ᳰदनांक/Dated 23/07/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent, 3. The CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar, ITAT, DELHI) Printed from counselvise.com "