Rockwell Infrastructure Private Limited, New Delhi V. ACIT Circle-21(2), New Delhi

MA 113/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5243 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 30-05-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 28-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A No. 113/Del/2023 Rockwell Infrastructures Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 113/Del/2023 (A.Y 2015-16) in ITA No. 8890/Del/2019 Rockwell Infrastructure Pvt. Ltd. Shop No. 6-7, AG-87, Sanjay Gandhi Transport Nagar, New Delhi (APPLICANT) vs ACIT Circle-21(2) PAN: AAECR3260Q (RESPONDENT) Applicant by Sh. Karan Jain, Adv Respondent by Sh. Amit Katoch, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present Miscellaneous Application has been filed by the applicant for recalling of the order dated 28/12/2022 in ITA No. 8890/Del/2019. 2. The Ld. Counsel for the assessee submitted that the final order in ITA No. 8890/Del/2019 passed ex-parte, the assessee has not intimated change of address before this Hon’ble Tribunal which Date of Hearing 02.08.2024 Date of Pronouncement 07.08.2024 2 M.A No. 113/Del/2023 Rockwell Infrastructures Pvt. Ltd. is not intentional, the notice issued by the registry could not be served on the Assessee. Thus, neither the assessee nor the Representative could appear on 14/12/2022 as the assessee was not aware of the date of hearing. Therefore, the Assessee's Representative sought for restoration of Assessee’s Appeal in ITA No. 8890/Del/2019. 3. Per contra, the Ld. Departmental Representative submitted that the M.A is devoid of merit and sought for dismissal of the Miscellaneous Application filed by the assessee. 4. We have heard both the parties and perused the material available on record. The order dated 28/12/2022 has been passed ex-parte as the notice sent to the assessee came back with an endorsement ‘left with address’. Considering the submission made by the Ld. Assessee's Representative that the non intimation of change of address of the Company was neither deliberate nor intentional, with an intention to render substantial justice, we deem it fit to recall the order dated 28/12/2022 by restoring the Appeal filed by the Assessee. Accordingly, the Appeal in ITA No. 8890/Del/2019 is ordered to be restored to its original number and 3 M.A No. 113/Del/2023 Rockwell Infrastructures Pvt. Ltd. Registry is directed to fix the appeal for hearing on 19 th September, 2024 and notify the parties concerned. 5. In the result, Miscellaneous Application filed by the Assessee is allowed. Order pronounced in the open court on 07 th August, 2024 Sd/- Sd/- (Dr. B. R. R. KUMAR) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07 th August, 2024 R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 M.A No. 113/Del/2023 Rockwell Infrastructures Pvt. Ltd.