PRAVEEN GUPTA,NEW DELHI V. DCIT CIRCLE- INTERNATIONAL TAXATION (1)(3)(1), NEW DELHI

MA 342/DEL/2023

AI Insights

The case involves Shri Praveen Gupta, a non-resident Indian, who filed a miscellaneous application seeking the recall of an ex-parte order that disposed of his appeal. The ex-parte decision was due to the assessee's failure to appear, attributed to an uncommunicated change of address. The Tribunal considered the assessee's genuine intent to pursue the appeal and the merits of the case, despite the procedural oversight of not informing the Tribunal about the address change. The Tribunal's decision to recall the order was influenced by the assessee's commitment to rectify the oversight and not repeat it in future proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471474 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 11-10-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 21-08-2023
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH; SENIOR
• Assessee Lawyers: RAJESH MAHNA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY FRIDAY FRIDAY FRIDAY BENCH BENCH BENCH BENCH- - - -D D D D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE BEFORE BEFORE BEFORE SHRI SAKTIJIT DEY, SHRI SAKTIJIT DEY, SHRI SAKTIJIT DEY, SHRI SAKTIJIT DEY, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SHRI S. RIFAUR RAHMAN SHRI S. RIFAUR RAHMAN SHRI S. RIFAUR RAHMAN SHRI S. RIFAUR RAHMAN , , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER Miscellaneous Miscellaneous Miscellaneous Miscellaneous Application No. Application No. Application No. Application No.3 3 3 342 42 42 42/Del/2023 /Del/2023 /Del/2023 /Del/2023 (In ITA No.7304/Del/2019 (In ITA No.7304/Del/2019 (In ITA No.7304/Del/2019 (In ITA No.7304/Del/2019) ) ) ) Assessment Yea Assessment Yea Assessment Yea Assessment Year r r r : 20 : 20 : 20 : 201 1 1 16 6 6 6- - - -17 17 17 17 Shri Praveen Gupta, Shri Praveen Gupta, Shri Praveen Gupta, Shri Praveen Gupta, C/o Dr. Virendra Kumar, C/o Dr. Virendra Kumar, C/o Dr. Virendra Kumar, C/o Dr. Virendra Kumar, B B B B- - - -8/226, Sector 8/226, Sector 8/226, Sector 8/226, Sector- - - -3, 3, 3, 3, Rohini, Rohini, Rohini, Rohini, Delhi Delhi Delhi Delhi – – – – 110 085. 110 085. 110 085. 110 085. PAN : ALMPG0092P. PAN : ALMPG0092P. PAN : ALMPG0092P. PAN : ALMPG0092P. Vs. Vs. Vs. Vs. DCIT, DCIT, DCIT, DCIT, Circle Circle Circle Circle- - - -International Taxation(1)(3)(1), International Taxation(1)(3)(1), International Taxation(1)(3)(1), International Taxation(1)(3)(1), New Delhi. New Delhi. New Delhi. New Delhi. (Appellant) (Respondent) Appellant by : Shri Rajesh Mahna and Ms. Silky Wadhwa, Advocates. Respondent by : Shri Amit Katoch, Senior DR. Date of hearing : 11 11 11 11.10 .10 .10 .10.2024 .2024 .2024 .2024 Date of pronouncement : 11 11 11 11. . . .10 10 10 10.2024 .2024 .2024 .2024 ORDER ORDER ORDER ORDER Per Saktijit Dey, Vice Per Saktijit Dey, Vice Per Saktijit Dey, Vice Per Saktijit Dey, Vice President President President President : : : : Present application has been filed by the assessee, purportedly under Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, seeking recall of the ex-parte order passed on 13th December, 2022 disposing of the appeal. 2. Before us, learned Counsel appearing for the assessee submitted that the assessee is a non-resident Indian. He submitted, though a particular address for communication to the assessee was provided in the memorandum of appeal in Form No.36, however, subsequently, the assessee had changed his address. However, he fairly submitted, the change of address was not intimated to the Tribunal. He submitted, due to this reason, on the date the appeal was fixed for hearing, no representation on behalf of the assessee could be made. He submitted, only after the Assessing Officer initiated penalty proceedings, the assessee could come to know about ex- M.A. – 342/Del/2023 2 parte dismissal of its appeal and took steps for filing the present application to recall the appellate order. He submitted, the assessee genuinely wants to pursue his appeal and given an opportunity, argue the appeal on any date on which the appeal is fixed. 3. Learned DR left it to the discretion of the Bench. 4. We have considered rival submissions and perused the material on record. It is observed, since the assessee failed to avail multiple opportunities of hearing granted to him, the appeal was ultimately decided ex-parte in absence of any representation from assessee’s side. However, it is the say of the assessee before us that due to change in his address, the assessee was not aware of the notices of hearing issued to him. As discussed earlier, the assessee himself has admitted that the change in address was not intimated to the Tribunal. Therefore, the deficiency, if any, in communication of hearing notice lies with the assessee. Therefore, ordinarily, we would not have acceded to assessee’s request for recall of the appellate order. However, considering the submission made by the assessee that he genuinely wants to pursue the appeal and has a strong case on merits and further he has undertaken before us that there will not be any further lapse on his part in the matter of hearing of the appeal, we are inclined to grant an opportunity to the assessee to present his case on merits. Therefore, we are inclined to recall the ex-parte appellate order passed earlier. 5. However, considering the fact that the assessee was not vigilant enough with regard to the appeal filed by him and the ex-parte disposal of the appeal was due to his fault, the recall of the appellate order is subject to payment of cost. We, therefore, direct the assessee to pay an amount of `5,000/- (Rupees five thousand only) to the Prime Minister’s National Relief Fund within a period of one week from today and furnish the proof of such payment before the Bench on the date fixed for hearing of the appeal. Subject to above, the order dated 13th December, 2022 passed earlier is recalled and appeal is restored to its original position. Registry is directed to M.A. – 342/Del/2023 3 fix the appeal for hearing on 2nd December, 2024. Since the date of hearing of appeal was announced in the open Court in presence of both parties and they have taken note of it, there is no need for issuance of separate notice of hearing to the parties. 6. In the result, application is allowed in the terms indicated above. Above decision was pronounced in the open Court on 11th October, 2024 on conclusion of hearing. Sd/- Sd/- ( ( ( (S. RIFAUR RAHMAN S. RIFAUR RAHMAN S. RIFAUR RAHMAN S. RIFAUR RAHMAN) ) ) ) (SAKTIJIT DEY (SAKTIJIT DEY (SAKTIJIT DEY (SAKTIJIT DEY) ) ) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar "