Air Force Navy Farm Owners Welfare Association, New Delhi V. ITO ward -1(1), Noida

MA 16/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3440 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-07-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 11-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.16/Del./2021 Arising out of ITA.No.1992/Del./2019- Assessment Year 2013-2014 Air Force Navy Farm Owners Welfare Association, C-2/52, Sector-31, Noida. PAN AAAJA0972B vs. The Income Tax Officer, Ward-1 (10, Noida. U.P. (Applicant) (Respondent) For Assessee : Shri Rajiv Saxena, C.A. For Revenue : Shri Mrinal Kumar Das, Sr. DR Date of Hearing : 22.07.2022 Date of Pronouncement : 22.07.2022 ORDER PER ANIL CHATURVEDI, A.M. : The above Miscellaneous Application [in short “M.A.”] arises out of the order dated 16.07.2020 passed by the Tribunal in ITA.No.1992/Del./2019 for the A.Y. 2013- 14. 2 M.A.No.16/Del./2021 in ITA.No.1992/Del./2019 Air Force Navy Farm Owners Welfare Association, Noida. 2. The Learned Authorised Representatives of the assessee Shri Rajiv Saxena, C.A. and Ms. Sumangala Saxena, filed an affidavit contending, inter alia, that the appeal was fixed for hearing on 13.07.2020 through video conferencing and due to new development of such procedure, no communication and connectivity was occurring and despite best efforts again and again, the connectivity was not possible and, therefore, they could not properly put-forth their submissions before the Tribunal and that they are under bonafide impression that the appeal will be adjourned due to non-connectivity through video conferencing. However, the appeal was dismissed by the Tribunal vide order dated 16.07.2020. Since the connectivity of the device through video conferencing is beyond the control of the Learned Counsels for the Assessees and that the assessee has fair chances to succeed in it’s appeal, the Learned Counsels prayed that the order of the Tribunal may be recalled and re-fixed for hearing on merits. It is further submitted that if the order of the 3 M.A.No.16/Del./2021 in ITA.No.1992/Del./2019 Air Force Navy Farm Owners Welfare Association, Noida. Tribunal has not been recalled the assessee would be suffer irreparable loss and injury. 3. The Ld. D.R. did not object to the factual contentions raised by the Learned Counsels for the Assessee. 4. We have heard the Learned Representatives of both the parties. Since we are satisfied with the submissions of the Learned Counsels for the Assessee that they could not represent their submissions before the Tribunal at the time of hearing i.e., on 13.07.2020 because of non-connectivity at the time of hearing through video conferencing, which is the new development of the procedure and beyond the control of the Learned Counsels for the Assessee, we recall order of the Tribunal dated 16.07.2020 and direct the Registry to fix the appeal for hearing on 17.10.2022. Since the date of hearing is announced in the open Court, issuance of separate notice for hearing to the parties is dispensed with. Accordingly, the M.A. of the Assessee is allowed. 4 M.A.No.16/Del./2021 in ITA.No.1992/Del./2019 Air Force Navy Farm Owners Welfare Association, Noida. 5. In the result, M.A. of the Assessee is allowed. Order pronounced in the open Court on 22.07.2022. Sd/- Sd/- (KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi, Dated 22 nd July, 2022 VBP/- Copy to 1. The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT ‘SMC’ Bench, Delhi 6. Guard File. // By Order // Assistant Registrar : ITAT Delhi Benches : Delhi.