Shri Dai Ram Jindal, Delhi V. ITO, New Delhi

MA 17/DEL/2021

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6905 (ITAT-DELHI)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 12-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A NO. 17/DEL/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND SHRI PRASHANT MAHARISHI, ACCOU NTANT MEMBER M.A NO. 1 7/DEL/2021 IN ( I.T.A. NO. 2016/DEL/2 017 A.Y 2012-13) MR. DAI RAM JINDAL J-147, ASHOK VIHAR PHASE-1, NEAR WATER TANK ASHOK VIHAR, H. O. NORTH WEST DELHI 110 052 (AS PER AFFIDAVIT DATED 11.01.2021) PAN AAGPJ6485J (APPLICANT) VS ITO WARD-47(1) NEW DELHI (RESPONDENT) APPLICANT BY SH. TARANDEEP SINGH, ADV RESPONDENT BY SH. SANDEEP KUMAR, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION IS FILED IN RESPECT OF ORDER DATED 27.08.2019 UNDER RULE 24 OF THE INCOME TAX RULES, 1 962. 2. THE LD. AR SUBMITTED IN THE APPLICATION/PETITION AS UNDER:- IN THIS REGARD, THE APPELLANT RESPECTFULLY SUBMITS AS UNDER:- (I) THAT APPELLANT IS VERY MUCH INTEREST IN PERUS ING THE CAPTIONED APPEAL ON MERITS. (II) THAT NOTICE FOR FIXATION OF CAPTIONED APPEA L FOR HEARING WAS NOT SERVED UPON THE APPELLANT. CERTIFIED COPY OF APPELLATE ORD ER DATED 27 TH AUGUST 2019 DATE OF HEARING 29.01.2021 DATE OF PRONOUNCEMENT 29.01.2021 2 M.A NO. 17/DEL/2021 HAS ALSO NOT BEEN SERVED UPON THE APPELLANT. THAT R EASONS FOR NON- APPEARANCE BEFORE HONBLE ITAT ARE STATED IN ANNEXURE A. (III) THAT WHEN THE CASE STATUS WAS VERIFIED BY TH E APPELLANT FROM ITAT WEBSITE A COPY OF ORDER DATED 27 TH AUGUST 2019 IN ITA NO. 2016/DEL/2017 WAS DOWNLOADED ON 26 TH DECEMBER 2020. IT WAS ONLY THEN THAT THE APPELLANT BECAME AWARE OF THE DISPOSAL OF CAPTIONED APPEAL. T HE PRESENT APPLICATION IS THEREFORE IN TIME {REFER: GOLDEN TIMES SERVICES (P) LTD. REPORTED IN 422 ITR 102(DEL)}. 2. FOR THE REASONS MENTIONED ABOVE IT IS PRAYED THAT T HE ORDER PASSED BY HONBLE ITAT DATED 27 TH AUGUST 2019 MAY KINDLY BE RECALLED AND THE APPEAL BE DECIDED ON MERITS. 3. THE LD. AR FURTHER SUBMITTED THAT ON 22.01.2021, THE ASSESSEE HAS DEPOSITED A COST OF RS. 2,100/- IN FAVOUR OF PRIME MINISTER NATIONAL RELIEF FUND AS PER THE ORAL DIRECTION OF THE BENCH. 4. THE LD. DR OPPOSED THE MISC. APPLICATION VEHEMEN TLY. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED ALL T HE RELEVANT MATERIAL AVAILABLE ON RECORD. FROM THE PERUSAL OF THE RECORD S AND FROM THE AFFIDAVIT OF THE ASSESSEE, IT IS PERTINENT TO NOTE THAT THE ASSE SSEE HAS NOT APPEARED DURING THE ASSESSMENT PROCEEDINGS AS WELL AS BEFORE THE CI T(A), THEREFORE, WHEN NOBODY APPEARED BEFORE THE TRIBUNAL AT THE TIME OF HEARING ON 27.08.2019, THE TRIBUNAL DISMISSED THE APPEAL EX-PARTE ON MERIT VID E ORDER DATED 27.08.2019. NOW THE ASSESSEE IS BEFORE US SUBMITTING THAT THE N OTICE WAS NOT PROPERLY SERVED TO THE ASSESSEE FOR FIXATION OF THE APPEAL F OR HEARING. THE LD. AR FURTHER EXPLAINED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING THE APPEAL AND ASSESSEE BE GIVEN OPPORTUNITY TO CONTEST THE MATTER ON MERIT. THE LD. AR GAVE AN UNDERTAKING THAT THE CORRECT ADDRESS OF THE ASSE SSEE IS MENTIONED IN THE AFFIDAVIT DATED 11.01.2021. THE LD. AR UNDERTAKES T O FILE THE REVISED FORM 36 THEREBY GIVING THE CORRECT ADDRESS OF THE ASSESSEE. THE LD. AR FURTHER 3 M.A NO. 17/DEL/2021 SUBMITTED THAT THE ASSESSEE HAS ALREADY PAID THE CO ST OF RS. 2,100 IN FAVOUR OF PRIME MINISTER NATIONAL RELIEF FUND AS PER THE DIRE CTION. HENCE, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER DATED 27.08.2019 AND THE APPEAL BEING ITA NO. 2016/DEL/2017 IS RESTORED. THE REGISTRY IS DIRECTED TO PLACE THE APPEAL FOR HEARING ON 17.02.2021. THE ASSESSEE OR THE AUTHORIZ ED REPRESENTATIVE SHOULD APPEAR ON 17.02.2021 AT THE TIME OF HEARING. BOTH T HE PARTIES ARE INFORMED IN OPEN COURT AT THE TIME OF HEARING, HENCE NO SEPARAT E NOTICE WILL BE GIVEN. THE MISC. APPLICATION IS ALLOWED. 4. IN RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON 29 TH DAY OF JANUARY, 2021. SD/- SD/- (PRASHANT MAHARISHI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 29/01/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 M.A NO. 17/DEL/2021 DATE OF DICTATION 2 9 .01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2 9 .01.2021 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 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK