Candor Infratech P.Ltd, New Delhi V. ACIT, Circle-5(2), New Delhi

MA 106/DEL/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9490 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-12-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 21-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “FRIDAY-B” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & DR.B.R.R.KUMAR, ACCOUNTANT MEMBER M.A.No.-106/Del/2023 [In ITA No.2192/Del/2018] [Assessment Year : 2010-11] M/s. Candor Infratech Pvt.Ltd.,SF-2, Bhikaji Cama Bhawan, Bhikaji Cama Place, New Delhi-110066. PAN-AADCC4093R vs ACIT, Circle-5(2), New Delhi. APPELLANT RESPONDENT Appellant by Shri G V N Hari, Adv. Respondent by Shri Amit Katoch, Sr.DR Date of Hearing 08.12.2023 Date of Pronouncement 18.12.2023 ORDER PER KUL BHARAT, JM : This Miscellaneous Application [M.A] has been filed by the assessee seeking recalling of the order dated 19.01.2022 passed by the Tribunal in ITA No.2192/Del/2018 pertaining to Assessment Year 2010-11. 2. By way of the petition dated 20.02.2023 under Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 (“the Rules”), the instant M.A. has been filed by the assessee, seeking recalling of the ex-parte order dated 19.01.2022 passed in ITA No.2192/Del/2018 by the Tribunal. Ld. Counsel for the assessee reiterated the contentions as 2 | Page made in the petition. The relevant contents of the petition are reproduced as under:- 1. “The above mentioned appeal was filed by the appellant on 28.03.2018 against the order dt.15.12.2017 passed by the CIT(A)-12, New Delhi. At the time of filing the appeal, the Registered office of the appellant was situated at the following address: SF-2, Bhikaji Cama Bhawan, Bhikaji Cama Place New Delhi-110066 Therefore, the above mentioned address was mentioned at column No.10 of Form No.36. 2. Subsequently, the Registered office of the company was shifted with effect from 01.04.2021 to the following address. Second Floor, Part of Property No.6-561, Palam Extension, Sector-7, Dwaraka, New Delhi-110075. 3. The above change of address was duly intimated to the ministry of company Affairs vide Form No. INC-22 filed on 29.04.2021. However, due to inadvertence, the appellant did not inform the Assistant Registrar, Income Tax Appellant Tribunal regarding the change of address. 4. While it is so, the case of the appellant was fixed for hearing on 21.12.2021. Due to change of address w.e.f. 01.4.2021, the appellant did not receive the above notice. Consequently, the hon'ble ITAT, Delhi Bench 'B' dismissed 3 | Page the appeal ex-parte on merits vide order dt.19.01.2022 and the order of learned Commissioner of Income Tax (Appeals) was upheld. 5. Even the above order dt.19.01.2022 was not received by the appellant for the very same reason i.e. change of address from the date of filing the appeal to the date of the passing the above order. The appellant came to know about this notice only on 10.02.2023 during the course of a meeting conducted to review the status of the pending cases. Immediately, the order dt.19.01.2022 was downloaded and handed over to the Chartered Accountant for further course of action. 6. Thus, the failure of the appellant to attend the hearing on 21.12.2021 and consequent failure to represent the case before the hon'ble ITAT was due to reasons beyond its control and the above failure was neither intentional nor deliberate. 7. In view of the above, the appellant prays the Hon'ble ITAT, Delhi Bench 'B' to kindly set aside the ex-parte order dt.19.01.2022 in ITA No.2192/Del/2018 and restore the appeal.” 3. On the other hand, Ld. Sr. DR. opposed the submissions of the Ld. Counsel for the assessee. However, on the question of limitation, he conceded that the limitation prescribed u/s 254(2) of the Income Tax Act, 1961 (“the Act”), would not be applicable for the application filed under Rule 24 of the Rules. 4 | Page 4. We have heard the contentions of both the parties and perused the material available on record. For the reasons stated in the petition under Rule 24 of the Rules, we are of the considered view that there was reasonable cause for non-appearance on the fixed date of hearing hence, the order dated 19.01.2022 in ITA No.2192/Del/2018 is hereby, recalled. The appeal is restored to its original number and the Registry is directed to fix the appeal for hearing in due course of time. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 18 th December, 2023. Sd/- Sd/- (DR.B.R.R.KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI