SHRI CHARANJIT SINGH,NEW DELHI V. ITO, NEW DELHI

MA 318/DEL/2022

AI Insights

The case involves Sh. Charanjit Singh, the proprietor of Pal Enterprises, who filed miscellaneous applications requesting the recall of exparte orders dismissing his appeals for the assessment years 2009-10, 2010-11, and 2011-12. The appeals were initially dismissed without serving notice to the assessee, leading to a lack of awareness about the dismissals until a later date when penalty appeals were noticed. The Tribunal had previously recalled similar appeals for the assessment years 2007-08 and 2008-09 under similar circumstances. The Tribunal, after considering the submissions and the precedents set by the recall of similar appeals, decided to recall the exparte orders and listed the appeals for a hearing on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826113 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 27-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARPAT SINGH
• Assessee Lawyers: G.S.KOHLI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER & SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. No.318, 319 & 320/DEL/2022 (Arising out of ITA No.4397,4398 & 4399/Del/2016) Assessment Year: 2009-10, 2010-11 & 2011-12 Sh. Charanjit Singh, Prop. Pal Enterprises, M-24, 2nd Floor, Sham Nagar, New Delhi PAN No.AUXPS3613A Vs ITO New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. G. S. Kohli, CA Respondent by Sh. Narpat Singh, Sr. DR Date of hearing: 27/06/2025 Date of Pronouncement: 07/01/2026 ORDER PER C.N. PRASAD, JM: Through these miscellaneous applications the assessee has requested recalling of the Tribunal’s order passed in ITA No.4397, 4398 and 4399/Del/2022 dated 21.08.2019 for the A.Y.2009-10, 2010-11 and 2011-12. Printed from counselvise.com 2. In the miscellaneous applications the assessee contended that the assessee is not aware of the dismissal of these appeals by the Tribunal, as no order was served on the assessee and the assessee came to know about this fact only at the time when he got the notice dated 31.12.2021 for hearing dated 24.01.2022 in respect of penalty appeals. The assessee also contended that similar appeals for the A.Y. 2007-08 and 2008-09 were also dismissed exparte by the Tribunal and later on those appeals were recalled by the Tribunal in MA No. 39/Del/2022 and 270/Del/2022 dated 10.02.2023 arising out of ITA No. 4395/Del/2016 and 4396/Del/2022 allowing the Miscellaneous applications filed by the assessee and listing the appeals for hearing on merits. The Counsel for the assessee stated that since the appeals were dismissed exparte without serving the notices of hearing to the assessee, these appeals may be recalled on hearing on merits. 3. Heard rival submissions and perused the orders. The exparte order of the Tribunal in ITA Nos. 4397, 4398 and 4399/Del/2016 dated 21.08.2019 for the A.Ys 2009-10 to 2011-12 is hereby recalled. The registry is directed to list these appeals in due course after issuing notices to both the parties. 4. In the result, the miscellaneous applications are allowed. Order pronounced in the open court on 07.01.2026. Sd/- Sd/- [S. RIFAUR RAHMAN] [C.N. PRASAD] ACCOUTNANT MEMBER JUDICIAL MEMBER Dated: 07.01.2026 NEHA , Sr.P.S.* Printed from counselvise.com Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "