M/s. Saamag Construction Ltd., New Delhi V. DCIT, New Delhi

MA 138/DEL/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5245 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 01-08-2024
• Assessment Year: 2006-2007
• Appeal Filed On: 13-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A Nos. 138 & 139/Del/2022 M/s Saamag Construction Ltd. Vs. DCIT 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. 138/Del/2022 (A.Y 2006-07) in (ITA No. 3738/Del/2017) And M. A NO. 139/Del/2022 (A.Y 2011-12) in (ITA No. 3740/Del/2017) M/s Saamag Construction Ltd. B-67, Sarita Vihar, New Delhi PAN: AAHCS8522R (APPLICANT) vs DCIT Central Circle-19, room No. 104, First Floor, Hall No. 1, E-2, ARA Centre, Jhandewalan, New Delhi (RESPONDENT) Applicant by Sh. M. P. Rastogi, Adv Respondent by Sh. Amit Katoch, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: These two Miscellaneous Applications have been filed by the applicant for recalling of the order dated 15.09.2021 in ITA Nos. 3738/Del/2017 & 3740/Del/2017. Date of Hearing 02.08.2024 Date of Pronouncement 07.08.2024 2 M.A Nos. 138 & 139/Del/2022 M/s Saamag Construction Ltd. Vs. DCIT 2. The Ld. Counsel for the assessee submitted that the order dated 15 th September, 2021 has been passed ex-parte. The Chartered Accountant, Sh. Shrikanth Santhanan who is well versed with the issue and looking after the matter got ill and could not appear before the Tribunal which resulted in placing the assessee Ex-Parte and the passing of final order. To support the said contention, an affidavit sworn by Sh. Shrikanth Santhanan, Chartered Accountant along with medical certificate dated 12/09/2021 has been placed on record, by relying on the said documents, the Assessee's Representative sought for recalling the order of the Tribunal. 3. Per contra, the Ld. Departmental Representative submitted that the ground urged in the Miscellaneous Applications are devoid of merit, which requires no interference, accordingly, sought for dismissal of the Miscellaneous applications. 4. We have heard both the parties and perused the material available on record. It is the case of the assessee that the Chartered Accountant who was looking after the matter was got ill from 4 th September, 2021 to 11 th September, 2021, therefore, could 3 M.A Nos. 138 & 139/Del/2022 M/s Saamag Construction Ltd. Vs. DCIT not appear before the Tribunal. We have verified the affidavit filed by the said Chartered Accountant coupled with the medical certificate dated 12/09/2021. Considering the above facts and circumstances, with an intention to render substantial justice, we recall the order dated 15/09/2021 and restore the appeal in ITA Nos. 3738/Del/2017 & 3740/Del/2017 to its original file and Registry is directed to fix the appeals for hearing on 19 th September, 2024 and notify the parties concerned. 5. In the result, both the Miscellaneous Applications filed by the Assessee are 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 Nos. 138 & 139/Del/2022 M/s Saamag Construction Ltd. Vs. DCIT