M/S. THAKKAR STEEL,FARIDABAD V. ADDL. CIT, FARIDABAD

MA 181/DEL/2021

AI Insights

The case involves M/s Thakkar Steel, the applicant, who filed a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, seeking to recall an earlier order dated 12.07.2018. The original appeal was heard ex parte as the notice of hearing was returned unserved, preventing the assessee from appearing. The assessee submitted an affidavit supporting their claim and also requested condonation of delay in filing the application due to the COVID-19 lockdown. The Departmental Representative did not object to the application. The Tribunal found sufficient cause for the assessee's non-appearance and allowed the recall of the order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312122 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: S.K.BANSAL
• Keywords: Condonation of delay; Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA No. 181/DEL/2021 [A/o ITA No. 3309/DEL/2015 [A.Y 2011-12) M/s Thakkar Steel Vs. The Addl.C.I.T. Plot No. 53/19, Industrial Area Range - II Faridabad Faridabad PAN : AADFT 5149 A (Applicant) (Respondent) Assessee By : Shri S.K. Bansal, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 02.05.2025 Date of Pronouncement : 02.05.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- With this order we shall dispose of the Miscellaneous Application filed by the assessee u/s 254(2) of the Income tax Act, 1961 [for short, 'the Act'] for recalling the order of this Bench of the Tribunal dated 12.07.2018 in ITA No. 3309/DEL/2015 for Assessment Year 2011-12. 2 MA No. 181/DEL/2021 M/s Thakkar Steel [A.Y 2011-12] 2. In this application, the assessee submitted that the notice of hearing which was sent through Registered Post returned back unserved and hence the assessee could not appear before the Tribunal and the appeal was heard ex parte. Hence the ld. AR prayed that in the interest of justice, the appeal may be restored for hearing. The ld. AR has filed an affidavit in support of his contention. 3. The ld. counsel for the assessee has also filed an application for condonation of delay in filing the Miscellaneous Application on the ground of lockdown during Covid. Finding the reason to be plausible, we condone the delay. 4. The ld. DR did not raise any serious objection. 5. After perusing the same, we are convinced that the assessee was prevented by sufficient reasonable cause from appearing before the Tribunal. Therefore, in the interest of justice, we recall the impugned order. The Registry is directed to post the case for fresh hearing in due course before the regular bench. 3 MA No. 181/DEL/2021 M/s Thakkar Steel [A.Y 2011-12] 6. In the result, the MA of the assessee in MA No. 181/DEL/2021 is allowed in the manner as indicated above. The order is pronounced in the open court on 02.05.2025. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 02nd MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 MA No. 181/DEL/2021 M/s Thakkar Steel [A.Y 2011-12] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "