M/s. Co-operative Cane Development Union Ltd. Rohana Kalan, Muzaffarnagar V. DCIT, Muzaffarnagar

MA 293/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4461 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 20-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “FRIDAY-B” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M.A.No.-293/Del/2018 [In ITA No.6441/Del/2014] [Assessment Year : 2011-12] Co-operative Cane Development Union Ltd., Rohana Kalan, C/o- Mashkoor Ahmad, Adv., 10-Dr.Suresh Market, Bhagat Singh Road, Muzaffarnagar-251002. PAN-AAAJC0343A vs DCIT, Circle-1, Income Tax Office, Muzaffarnagar. APPELLANT RESPONDENT Appellant by Shri Ankit Gupta, Adv. Respondent by Shri Om Prakash, Sr.DR Date of Hearing 06.05.2022 Date of Pronouncement 06.05.2022 ORDER PER KUL BHARAT, JM : This Miscellaneous Application has been filed by the assessee seeking recalling of the order passed by the Tribunal in ITA No.6441/Del/2014 pertaining to Assessment Year 2011-12 vide order dated 22.11.2017. 2. At the outset, Ld. Counsel for the assessee reiterated the submissions as made in the Miscellaneous application. 3. On the contrary, Ld. Sr. DR opposed these submissions. 4. We have heard the rival contentions and perused the material available on record. It is stated by the Ld. Counsel for the assessee that the matter was earlier fixed for hearing on 12.09.2017. The request for adjournment was allowed and the appeal was fixed for hearing on 22.11.2017. However, the assessee sought adjournment vide register post 2 | Page on 20.11.2017. An affidavit in support of the application has been filed by the Secretary of the assessee society. Considering the reasons stated in the application, we are of the considered view that the assessee was prevented by reasonable cause for not remaining present at the time of hearing of the appeal. Therefore, in the interest of principle of natural justice, we hereby, recall the order dated 22.11.2017 passed in ITA No.6441/Del/2014 and direct the Registry to fix the appeal for hearing in due course, at its original number. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 06 th May, 2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI