SHODAN SINGH,GHAZIABAD V. ITO,WARD-2(2)(3), GHAZIABAD

MA 206/DEL/2025

AI Insights

This case involves a Miscellaneous Application filed by the assessee, Shodan Singh, under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, seeking the recall of an ex-parte order. The application was necessitated due to the non-appearance of the assessee and his Authorized Representative (AR) at the originally scheduled hearing, attributed to the non-service of the hearing notice. The Income Tax Officer, Ward 2(2)(3), Ghaziabad, represented the respondent. The Tribunal, after considering the circumstances, decided in favor of the assessee, acknowledging the lack of notice as the reason for non-appearance and thus allowed the recall of the ex-parte order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792605 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 23-06-2025
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA

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.206/Del/2025 (Arising out of ITA No.1908/Del/2024, A.Y. 2017-18) Shodan Singh, H.No. 7, Radhey Enclave, Govind Puri, Modinagar, Ghaziabad, UP 201201 PAN: BFWPS-4479-D ...... आवेदक/Applicant बनाम Vs. Income Tax Officer, Ward 2(2)(3), Ghaziabad, UP 201201 ..... ᮧितवादी/Respondent आवेदक/Applicant : Shri K.K. Garga, Advocate ŮितवादीȪारा/Respondent by : Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 07/11/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 07/11/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee under Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963 for recalling of ex-parte order dated 09.04.2025. 2. The ld. Counsel for the assessee submitted that neither the assessee nor his Authorized Representative (AR) could appear before the Tribunal on the date fixed for hearing as the notice of hearing was not served on the assessee. The non appearance of the assessee was neither intentional nor deliberate, but was for the reason that the assessee was unaware of the date of hearing before the Tribunal. Printed from counselvise.com 2 MA No 206/Del/2025(AY 2017-18) 3. Shri Rajesh Kumar Dhanesta, representing the department opposed the Miscellaneous Application of the assessee and prayed for dismissing the same. 4. Both sides heard. After going through the contents of the application filed by the assessee, I am satisfied that non appearance of Counsel/AR of the assessee on the date fixed for hearing of appeal was on account of non service of notice to the assessee. In the facts of the case, ex-parte order dated 09.04.2025 is recalled and appeal is restored to its original number. 5. The Registry is directed to list appeal for hearing on 17.01.2026. Since, the date of hearing of appeal has been announced in the open court in presence of both sides, issuance of separate notice of hearing to the parties is dispensed with. 6. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on Friday the 07th day of November, 2025. Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी / Delhi, ᳰदनांक/Dated 03 /12/2025 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. Printed from counselvise.com 3 MA No 206/Del/2025(AY 2017-18) BY ORDER, //True Copy// (Asstt. Registrar, ITAT, DELHI) Printed from counselvise.com "