M/s. Muzaffarnagar Dist. Coop. Bank Ltd., Muzaffarnagar V. ACIT, Muzaffarnagar

MA 253/DEL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2594 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 09-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 M.A NO. 253/DEL/2020 M/S MUZAFFARNAGAR DISTRICT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBE R AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M.A. NO.- 253/DEL/2020 ARISING OUT OF ITA NO:- 1005/DEL/2017 ( ASSESSMENT YEAR: 2012-13) MUZAFFARNAGAR DISTRICT CO - OPERATIVE BANK LTD. COURT ROAD, MUZAFFARNAGAR VS. ACIT, CIRCLE-1, MUZAFFARNAGAR PAN NO: AAAAM4327P APPELLANT RESPONDENT ASSESSEE BY : SH. SAN KALP MALIK, ADV REVENUE BY : MS. SHIVANI BANSAL, SR. DEPARTMENTAL REPRESENTATIVE ORDER PER ANADEE NATH MISSHRA, AM (A) THIS MISCELLANEOUS APPLICATION (M.A., FOR SHORT) UNDER SECTION 254 (2) OF THE INCOME TAX ACT, 1961 (I.T. ACT, FOR SHORT) READ W ITH RULE 24 OF INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 ( ITAT RULES, FOR SHORT)HAS BEEN FILED BY THE ASSESSEE, REQUESTING FOR RECALLING OF ORDER DATED 28-11-2020 PASSED BY INCOME TAX APPELLATE TRIBUNAL (ITAT, FOR SHORT) IN APPEAL FILED BY THE ASSESSEE VIDE ITA NO. 1005/DEL/2017 PERTAINING TO ASSESSMENT YEAR 2012-13. THE AFORESA ID APPEAL WAS FIXED FOR HEARING ON 2 M.A NO. 253/DEL/2020 M/S MUZAFFARNAGAR DISTRICT 28/11/2020. AT THE TIME OF HEARING BEFORE US, ON 28 /11/2020, NO ONE APPEARED ON BEHALF OF THE ASSESSEE AND, IN VIEW OF THAT, THE AS SESSEES APPEAL WAS HEARD EX-PARTE QUA THE APPELLANT (THE ASSESSEE). THE APPELLATE OR DER OF ITAT WAS PASSED IN THE AFORESAID ITA NO. 1005/DEL/2017 BY ITAT, WHEREIN TH E ASSESSEES APPEAL WAS DISMISSED. HOWEVER, IN THE AFORESAID APPELLATE ORD ER 8/1/2020, IT WAS EXPLICITLY CLARIFIED BY US IN PARAGRAPH B OF THE ACT THAT THE ASSESSEE W OULD BE AT LIBERTY TO APPROACH ITAT FOR RESTORATION OF THE APPEAL IN ACCORDANCE WITH PR OVISO TO RULE 24 OF IT (AT) RULES, 1963. THIS PRESENT MISCELLANEOUS APPLICATION BEFOR E US HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALLING OF THE AFORESAID ORDER DAT ED 28/1/2020 OF ITAT, AND FOR DECISION ON MERIT. IN THE MISCELLANEOUS APPLICATIO N IT HAS BEEN SUBMITTED BY THE ASSESSEE THAT THERE WAS REASONABLE CAUSE FOR NON RE PRESENTATION ON THE AFORESAID DATE OF HEARING ON 28/1/2020. AN AFFIDAVIT HAS ALSO BEE N FILED FROM THE ASSESSEES SIDE IN SUPPORT OF THE MISCELLANEOUS APPLICATION. THE MISC ELLANEOUS APPLICATION OF THE ASSESSEE AND THE AFORESAID AFFIDAVIT HAVE BEEN SCANNED AND A RE HEREBY REPRODUCED FOR EASE OF REFERENCE: 3 M.A NO. 253/DEL/2020 M/S MUZAFFARNAGAR DISTRICT 4 M.A NO. 253/DEL/2020 M/S MUZAFFARNAGAR DISTRICT 5 M.A NO. 253/DEL/2020 M/S MUZAFFARNAGAR DISTRICT (C) AT THE TIME OF HEARING BEFORE US ON 22.10.2021 IN RELATION TO THE M.A.; THE LEARNED COUNSEL FOR THE ASSESSEE PLACED RELIANCE ON THE CONTENTS OF THE M.A., AND ON THE AFORESAID AFFIDAVIT. LEARNED SENIOR DEPARTMENTA L REPRESENTATIVE (LD. DR, FOR 6 M.A NO. 253/DEL/2020 M/S MUZAFFARNAGAR DISTRICT SHORT) DID NOT OPPOSE THE MISCELLANEOUS APPLICATION ; AND LEFT THE MATTER TO THE DISCRETION OF THE BENCH TO PASS A FAIR AND REASONAB LE ORDER IN THE INTEREST OF JUSTICE. (D) WE HAVE HEARD BOTH SIDES, AND HAVE ALSO PERUSED TH E MATERIALS ON RECORD. ON PERUSAL OF THE RECORD OF ITAT, WE FIND THAT THE APP EAL OF THE ASSESSEE WAS DISMISSED AFTER HEARING THE APPEAL EX-PARTE, QUA THE ASSESSEE . AFTER CONSIDERING THE CONTENTS OF THIS M.A. FILED BY THE ASSESSEE, AND THE AFORESAID AFFIDAVIT, AND ALSO AFTER CONSIDERING THE ORAL SUBMISSIONS MADE AT THE TIME OF HEARING; W E ARE OF THE VIEW THAT THERE WAS A REASONABLE CAUSE, WITHIN THE MEANING OF PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963; FOR NON-APPEARANCE ON 22-10- 2021. ACCORDINGLY, WE ARE SATISFIED THAT ASSESSEE HAD SUFFICIENT CAUSE FOR NON-REPRESEN TATION, WHEN THE ASSESSEES APPEAL WAS LISTED FOR HEARING ON 28-1-2021. THEREFORE, THE AFORESAID ORDER DATED 28-01- 2020 OF ITAT, DELHI IS HEREBY RECALLED AND ASSESSEE S APPEAL VIDE ITA NO. 1005/DEL/2017 IS HEREBY RESTORED FOR DE-NOVO HEARIN G BY REGULAR BENCH OF ITAT, DELHI. THE DATE OF HEARING IN ASSESSEES APPE AL IN ITA NO. 1005/DEL/2017, IS FIXED ON 01/12/21, WHICH WAS ANNO UNCED IN THE OPEN COURT. BOTH SIDES HAVE NOTED THE SAME, AND HAVE WAI VED NOTICE OF HEARING. ACCORDINGLY, THERE IS NO NEED FOR REGISTRY TO SEND NOTICE TO THE PARTIES FOR THE HEARING FIXED ON 01.12.2021. 7 M.A NO. 253/DEL/2020 M/S MUZAFFARNAGAR DISTRICT (E) THE ORDER WAS ORALLY PRONOUNCED IN OPEN COURT AFTE R CONCLUSION OF HEARING ON 22.10.21. NOW, THIS WRITTEN ORDER IS SIGNED TODAY ON 26.10.2021. SD/- SD/- (AMIT SHUKLA) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26/10/2021 *R.N/- *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI