M/s. Pearls Buildwell Infrastructure Ltd., New Delhi V. ACIT, New Delhi

MA 145/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6694 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 28-12-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 31-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A.K.JINDAL

Judgement Text

MA.Nos.145 & 146/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA Nos.145 & 146/Del/2021 (In ITA Nos.6087 & 6089/Del/2016) /Assessment Years: 2012-13 & 2014-15 M/s Pearls Buildwell Infrastructure Ltd., Plot No.59/21 A, Flat No.2, Ashok Nagar, New Delhi. ब म Vs. ACIT CC-27, Room No.327 3 rd Floor, ARA Centre E-2, Jhandewalan Exnt., New Delhi. PAN No.AACCP7916R Appellant /Respondent िनधा रतीक ओरसे /Assessee by Shri A.K. Jindal, Adv. राज वक ओरसे /Revenue by Shri Vivek Kumar Upadhyay, Sr. DR स ु नवाईक तारीख/ Date of hearing: 29.12.2023 उ ोषणाक तारीख/Pronouncement on 04.06.2024 आदेश /O R D E R PER C.N. PRASAD, J.M. These miscellaneous applications are filed by the Assessee requesting the Tribunal to recall ex parte orders of the Tribunal dated 28.08.2020 in ITA Nos. 6087 & 6089/Del/2016 for the assessment years 2012-13 & 2014-15. 2. Ld. Counsel for the assessee submits that the assessee never got any notice of hearing and no notice has been served on the MA.Nos.145 & 146/Del/2021 2 assessee intimating the date of hearing. It is the submission that the assessee got to know that the appeals have been decided by the Tribunal and order has been passed on 28.08.2020 when the Ld. Counsel for the assessee checked the status of the appeal on ITAT Portal. It is further submitted that the address mentioned for service of notice in Form No. 36 is 409-410, Padma Tower-II, Rajendra Palace, New Delhi. It is submitted that the assessee shifted from the said address to plot no. 59/21A, Flat No.2, Aashish Nagar, New Delhi and assessee filed a letter on 01.08.2017 in the Tribunal requesting for updating the change in address. It is submitted that the notices for fixation of hearing have been sent to old address as mentioned in Form No. 36 and, therefore, there could not be any service of notice by the Tribunal. Therefore, it is humbly prayed for recall of the ex parte order passed by the Tribunal. 3. Ld. DR has no serious objection in restoring the appeals for hearing on merits. 4. Considering the rival contentions and perusing the records, the ex parte order of the Tribunal in ITA Nos. 6087 & 6089/Del/2016 dated 28.08.2020 is hereby recalled for hearing on merits. The MA.Nos.145 & 146/Del/2021 3 Registry is directed to take the appeals on rolls and issue notice to parties fixing the date of hearing and intimate to the parties. 5. In the result, miscellaneous applications filed by the assessee are allowed. Order pronounced in the open court on 04/06/2024 Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04/06/2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi