RAGHAV ADITYA CHITS P.LTD,NEW DELHI V. ACIT, CIRCLE-13, NEW DELH

MA 389/DEL/2022

AI Insights

The case revolves around a miscellaneous application by Raghav Aditya Chits P. Ltd., seeking to recall an ex parte order passed by the Income Tax Appellate Tribunal. The ex parte order was issued due to the non-appearance of the assessee's counsel during a scheduled hearing. The counsel, aged over 88, fell ill, and the company's director, also occupied with other legal commitments, could not appear at the Tribunal on time. The Tribunal considered the circumstances and evidence provided, including a medical condition of the counsel and the director's attendance at another court, before deciding to recall the ex parte order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705358 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: SHIVAM GARG
• Keywords: Reasonable cause

Judgement Text

"MA.No.389/Del/2022 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No.389/Del/2022 (In ITA No.3254/Del/2018) िनधा\u0005रणवष\u0005/Assessment Year:2012-13 RAGHAV ADITYA CHITS P. LTD. C/o P.N. Chawla, Advocate, B-V, Vandhana-11, Tolstoy Marg, New Delhi. बनाम Vs. ACIT, Circle-13, C.R. Building, Vikas Marg, New Delhi. PAN No.AADCR5782N अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent िनधा\u0005\u0006रतीक ओरसे /Assessee by Shri Shivam Garg, Adv. राज\u0010वक ओरसे /Revenue by Shri Sanjay Kumar, Sr. DR सुनवाईक तारीख/ Date of hearing: 21.03.2025 उ\u0016ोषणाक तारीख/Pronouncement on 03.07.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. Through this miscellaneous application the Assessee is seeking to recall the ex parte order passed by the Tribunal in ITA No.3254/Del/2018 dated 22.04.2022. 2. Ld. Counsel for the assessee submitted that non-appearance by the Ld. Counsel on behalf of the assessee when the matter was called for hearing on 30.03.2022 was neither deliberate or MA.No.389/Del/2022 2 intentional but was under the circumstance that the Ld. Counsel for the assessee Shri P.N. Chawla who is more than 88 years old suddenly fell sick and informed the Director of the Company Shri Sumit Kumar Wadhwa that he could not attend the hearing and the Director should attend the hearing and take an adjournment. Ld. Counsel submitted that on 30.03.2022 the assessee company had two cases in Patiala House Court and the Director Shri Sumit Kumar Wadhwa was required to appear in the court of Addl. District Judge on 30.03.2022. It is submitted that the presence of Shri Sumit Kumar Wadhwa in the court of Addl. District Judge was also noted by the court. Ld. Counsel further submitted that the Director soon after the hearing at the Patiala House Court reached the premises of the Tribunal in Lok Nayak Bhawan and obtained Gate Pass at 10.53 AM and when reached the court room he was informed that the matter had already been taken up and heard. Therefore, the Ld. Counsel for the assessee submits that non appearance by the assessee was neither deliberate nor intentional but under the circumstances beyond his control. Therefore, the Ld. Counsel for the assessee prayed that the ex parte order of the Tribunal dated 22.04.2022 may be recalled. MA.No.389/Del/2022 3 3. Ld. DR has no serious objection in recalling the ex parte order of the Tribunal. 4. Heard rival contentions, perused the materials placed before us. Page 19 of the Paper Book furnished contains copy of case details along with order dated 30.03.2022 of Addl. District Judge, Patialia House marking the presence of the Director Shri Sumit Kumar Wadhwa. Page 23 of the Paper Book is the gate pass obtained by the Director to enter into Lok Nayak Bhawan suggests that the gate pass was issued at 10.53 AM. All these averments were supported by an affidavit of the Director Shri Sumit Kumar Wadhwa which is placed at pages 24 to 26 of the Paper Book. 5. Taking the facts and circumstances into consideration and evidences produced by the assessee, we are of the view that the assessee was prevented with reasonable cause in not appearing before the Tribunal when the matter was listed for hearing on 30.03.2022. Thus, we recall the ex parte order of the Tribunal in ITA 3254/Del/2018 dated 22.04.2022 and direct the registry to take the appeal on record and issue notice to the parties listing the appeal for hearing in due course. MA.No.389/Del/2022 4 6. In the result, miscellaneous application filed by the Assessee is allowed. Order pronounced in the open court on 03/07/2025 Sd/- Sd/- (SHAMIM YAHYA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 03/07/2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "