M/s. India Bulls Power Ltd., New Delhi V. ACIT, New Delhi

MA 14/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5200 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 07-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHWETA YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, JUDICIAL MEMBER MA No.14/Del/2021 (In ITA No.2013/Del/2017) Assessment Year : 2011-12 M/s. Ratan India Power Ltd. A-49, Ground Floor, Road No.4, Mahipalpur, New Delhi -110037 PAN No.AALCS2063D Vs. ACIT Circle – 2 (2) New Delhi (Appellant) (Respondent) Assessee by : Sh. Ajay Wadhwa, Advocate Ms. Ragini Handa, CA Department by : Ms. Shweta Yadav, SR. DR Date of hearing : 11-02-2022 Date of pronouncement : 11-02-2022 O R D E R PER N.K BILLAIYA, AM : This Miscellaneous Application by the assessee is directed towards the order of the Tribunal in ITA No.2013/Del/2017 for A.Y. 2011-12 order dated 17.02.2020. 2. The sum and substance of the miscellaneous application is that due to the non appearance on behalf of the assessee the appeal has been decided exparte. In its miscellaneous application the assessee has stated that the Chartered Accountant who was handling the case of the assessee, for some family reasons, was on leave from 17 th January and failed to inform about the hearing of appeal before the 2 Tribunal. Therefore, on the date of hearing i.e. on 27.01.2020 the counsel for the assessee could not appear. On realizing the error the Chartered Accountant informed the office and adjournment application was filed on the date of hearing itself electronically. 3. For the aforementioned factual circumstances the assessee could not attend the appellate proceedings. With this miscellaneous application the assessee has requested the Bench to recall the order framed ex-parte. 4. Per contra the DR strongly opposed to the contents of the miscellaneous application. It is the say of the DR that the Tribunal has passed a well reasoned order and, therefore, there is no mistake apparent from record which needs to be rectified. 5. We have carefully perused the contents of the miscellaneous application and have duly considered the submissions of the DR. 6. Rule 24 of the ITAT rules reads as under :- 24. Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorized representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent : Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies and Tribunal that there was sufficient cause for his non-appearance, 3 when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal.] 7. We have carefully perused the order of the Tribunal. We find that the Tribunal has not given any independent finding on the merits of the case and since we are satisfied with the cause of non- appearance before the Tribunal on the date of hearing, in the interest of justice we deem it fit to recall the order of this Tribunal dated 17.02.2020 in ITA No.2013/Del/2017 and direct the registry to list the appeal for hearing on 05.05.2022 and inform the parties. 8. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 11.02.2022. Sd/- Sd/- (C.N. PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:11-02-2022 *Neha* Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., New Delhi//True Copy// Assistant Registrar ITAT, New Delhi 4 Date of dictation 11.02.2022 Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 11.02.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order