Income Tax Appellate Tribunal - Delhi
Madhur Jain Legal Heir Of Rakesh Jain, ... vs Ito, Ward- 63(2), New Delhi on 23 July, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI "FRIDAY" BENCH: NEW DELHI
(THROUGH VIDEO CONFERENCING)
BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER
M.A.No.-430/Del/2019
[In ITA No.5681/Del/2018]
[Assessment Year : 2014-15]
Sh.Madhur Jain, vs ITO,
Legal Heir of his Father Ward-63(2),
Rakesh Jain, 33, Deputy New Delhi.
Ganj, Sadar Bazar,
Delhi-110006.
PAN-AAHPJ8586D
APPELLANT RESPONDENT
Appellant by Sh. Manoj Kumar, CA
Respondent by Ms. Anima Barnwal, Sr.DR
Date of Hearing 23.07.2021
Date of Pronouncement 23.07.2021
ORDER
PER KUL BHARAT, JM :
This Miscellaneous Application is filed by the applicant seeking recall of the order dated 05.03.2019 in ITA No.5681/Del/2018 passed by the Tribunal for the Assessment year 2014-15.
2. Ld. Counsel for the assessee submitted that the notice of hearing was not received by the applicant. He further submitted that in this regard, an affidavit has also been filed by the applicant. He contended that in the interest of principles of natural justice, the order may be recalled and the appeal be fixed on its original number.
3. Per contra, Ld. Sr. DR opposed the submissions.
M.A.No.-430/Del/2019 [In ITA No.5681/Del/2018]
4. I have heard the rival contentions and perused the material available on record. The Tribunal had dismissed the appeal of the applicant by observing as under:-
2. "The assessee has been notified the date of hearing through registered post. However, none appeared on behalf of the assessee.
The Ld.D.R. contended that in this case survey was conducted under section 133A of the Income tax Act, 1961 and difference in the stock was found which resulted into the addition. The Ld.D.R. also contended that assessee failed to reconcile the same differences. Therefore, appeal of assessee has no merit.
3. Considering the submissions of the Ld. D.R, I am of the view that assessee is not interested in prosecuting the appeal and is unable to reconcile the difference. Therefore, appeal of assessee is liable to be dismissed.
4. In view of the above and having regard to Rule 19(2) of Income Tax Appellate Tribunal Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd., 38 ITD 320 (Del.); Hon'ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that "the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same". In view of the above, respectfully following the aforecited decisions, we dismiss the appeal of the assessee as un-admitted."
5. Keeping in view the fact that the applicant has stated on oath that notice of hearing was not received. Therefore, to sub-serve in the interest of principles of natural justice, I hereby recall the order dated 05.03.2019
2|Page M.A.No.-430/Del/2019 [In ITA No.5681/Del/2018] and restore the appeal at its original number and direct the Registry to fix the appeal on 18.10.2021 for hearing. Both parties have been informed. Thus, miscellaneous application filed by the assessee is allowed.
6. In the result, the Miscellaneous Application filed by the assessee is allowed.
Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 23rd July, 2021.
Sd/-
(KUL BHARAT) JUDICIAL MEMBER * Amit Kumar * Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI
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