Sh. Arvind Kumar Goel, New Delhi V. DCIT, New Delhi

MA 212/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6343 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 05-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Bonafide belief

Judgement Text

1 M.A NO. 212/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY/ B NEW DELHI SH. R. K. PANDA, ACC OUNTANT MEMBER AND MS SUCHITRA KAMBLE, JU DICIAL MEMBER M.A NO. 212/D EL/2018 IN (ITA NO. 31/DEL/2014 ( A.Y 01.04. 1996 TO 19.09.2002) ARVIND KUMAR GOEL Y-14, SECOND FLOOR, LOHA MANDI, NARAINA, NEW DELHI (APPLICANT) VS DCIT CIRCLE-27 (1), NEW DELHI (RESPONDENT) APPLICANT BY SH. RAJAT GARG, CA RESPONDENT BY SH. S.L.ANURAGI, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION IS FILED IN RESPECT OF ORDER DATED 25.10.2017 U/S 254(2) OF THE INCOME TAX ACT, 1961. 2. THE LD. AR SUBMITTED THAT AN EX-PARTE ORDER WAS PASSED ON 25.10.2017 DISMISSING THE APPEAL FOR NON PROSECUTIO N. 3. THE LD. AR SUBMITTED THAT NOTICE OF HEARING FIXI NG THE ASSESSEES APPEAL WAS NOT SERVED ON THE ASSESSEE OR ANY OTHER AUTHORIZED PERSON. THE LD. AR SUBMITTED THAT THE CASE WAS DECIDED EX-PARTE DURING PENDENCY OF CONSOLIDATION APPLICATION IN RESPECT OF APPEAL OF A SSESSEES BROTHER AND ASSESSEE AND AS SUCH WERE UNDER BONAFIDE BELIEF THA T FRESH NOTICE OF HEARING AFTER CONSOLIDATION OF BOTH APPEALS WOULD BE SERVED UPON THE ASSESSEE AND HIS BROTHER. 4. THE LD. AR HAS FILED THE AFFIDAVIT OF THE ASSESS EE COMPANY STATING THE REASONS FOR NON ATTENDING THE HEARING OF THE APPEAL ON 25.10.2017. THE LD. DATE OF HEARING 02.08.2019 DATE OF PRONOUNCEMENT 05.08.2019 2 M.A NO. 212/DEL/2018 AR, THEREFORE, SUBMITTED THAT THIS MISCELLANEOUS AP PLICATION MAY BE ALLOWED. 5. THE LD. DR DID NOT OBJECT THE SAME. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. FROM THE PERUSAL OF THE AFFIDAVIT OF THE D IRECTOR OF THE ASSESSEE COMPANY IT IS SEEN THAT THE ASSESSEE COMPANY HAS NO T RECEIVED DUE NOTICE. THEREFORE, ORDER DATED 25.10.2017 IS HEREBY RECALLE D AND THE APPEAL BEING IT(SS) NO. 31/DEL/2014 IS RESTORED. THE REGISTRY I S DIRECTED TO PLACE THIS APPEAL FOR HEARING ON 28/08/2019. BOTH THE PARTIES ARE INFORMED ACCORDINGLY. HENCE, NO NOTICE HAS TO BE ISSUED. 7. IN RESULT, MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH AUGUST, 2019 . SD/- SD/- (R.K.PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 05/08/2019 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 M.A NO. 212/DEL/2018 DATE OF DICTATION 02 /0 8 /2019 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 8 / 5 / 2 0 1 9 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK