SSVN Land Constructions (P) Ltd., Delhi V. Pr. CIT- 8, New Delhi

MA 303/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4007 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 10-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH TAKHUR
• Section: 147; 263; 144

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH FRIDAY: NEW DELHI ] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) MA NO. 303/DEL/2019 (IN ITA NO. 3465/DEL/2017) (ASSESSMENT YEAR: 2009-10) SSVN LAND CONSTRUCTION P LTD, 602, A-BLOCK, NAURANG HOUSE, 21K.G. MARG, NEW DELHI110001 PAN: AALCS7277H VS. PR. CIT - 8, NEW DELHI (APP LICANT ) (RESPONDENT) ASSESSEE BY : SHRI C . S . ANAND, C . A .; DEPARTMENT BY : SHRI MAHESH TAKHUR, SR. DR ; DATE OF HEARING 30/04 / 2021 DATE OF PRONOUNCEMENT 0 3 / 0 6 / 2021 O R D E R PER PRASHANT MAHARISHI, A.M. 1. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE IN ITA NO. 3465/DEL/2017 FOR ASSESSMENT YEAR 2009-10 DATED 15.10.2018 WHEREIN THE APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. PR. CIT-8, NEW DELHI, DATED 24 TH MARCH, 2017 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 (THE ACT) WAS DISMISSED AS ON THE APPOINTED DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CO-ORDINATE BENCH PASSED THE ORDER DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. NOW THE ASSESSEE HAS FILED THIS MISC. APPLICATION THAT THE ORDER PASSED BY THE CO-ORDINATE BENCH DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION MAY BE RECALLED BECAUSE DUE TO THE CHANGE OF THE ADDRESS OF THE ASSESSEE IT DID NOT RECEIVE THE NOTICE. 3. THE LD. AR REITERATED THE FACTS STATED IN THE MISC. APPLICATION AT PARA NO. 1 9 AND PRAYED FOR RECALL OF THE ORDER. PAGE | 2 4. THE ASSESSEE HAS FURTHER STATED THAT ASSESSMENT ORDER UNDER SECTION 144 READ WITH SECTION 263 READ WITH SECTION 147 OF THE ACT IN PURSUANCE OF THE ABOVE ORDER UNDER SECTION 263 OF THE ACT OF THE PR. CIT WAS PASSED BY THE LD. ASSESSING OFFICER ON 30 TH DECEMBER, 2017. AGAINST THIS ASSESSEE HAS FILED THE APPEAL BEFORE THE LD. CIT (APPEALS). TO BUY PEACE OF MIND ASSESSEE HAS SETTLED THE ABOVE DISPUTE AND MADE AN APPLICATION IN FORM NOS. 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. THE COPY OF FORM NOS. 1 AND 2 FILED ON 30.11.2020 IS ALSO ENCLOSED. 5. THE LD. DR SUBMITTED THAT WHEN THE ASSESSEE HAS ALREADY FILED DECLARATION UNDER VIVAD SE VISHWAS ACT AGAINST THE ORDER PASSED BY THE LD. ASSESSING OFFICER PURSUANT TO THE ORDER UNDER SECTION 263 OF THE ACT PASSED BY THE PR. CIT, THIS MISC. APPLICATION IS REDUNDANT. 6. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND PERUSED THE ORDER OF THE CO-ORDINATE BENCH. IT IS STATEMENT OF THE ASSESSEE THAT IT HAS NOT RECEIVED THE NOTICE IN VIEW OF THE CHANGE OF THE NEW ADDRESS. ASSESSEE HAS SUBMITTED THAT THE OLD ADDRESS OF THE ASSESSEE WAS 21A, POCKET D, SFS FLATS, MAYUR VIHAR, PHASE-III, NEW DELHI110096 AND THE NEW ADDRESS IS 602, A-BLOCK, NAURANG HOUSE, 21K.G. MARG, NEW DELHI110001. FROM THE MISC. APPLICATION, IT IS APPARENT THAT ASSESSEE HAS FILED ADDRESS CHANGE REQUEST IN PAN DATA BASE ON 26.09.2018 AND ALSO INTIMATED SUCH ADDRESS CHANGE TO THE ASSESSING OFFICER ON 4.10.2018. THEREFORE, THE NOTICE WAS NOT RECEIVED BY THE ASSESSEE OF THE DATE OF HEARING BEFORE THE CO-ORDINATE BENCH. ANYWAY, THE TRIBUNAL PASSED THE ORDER FOR NON-PROSECUTION INSTEAD OF DECIDING IT ON MERITS. THE ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION OF THE HONBLE DELHI HIGH COURT IN OM PRAKASH SANGWAN VS. ITO (2018) 394 TAXMANN.COM 394 (DEL.) WHEREIN IT HAS BEEN HELD THAT WHILE TRIBUNAL DISMISSED ASSESSEES APPEAL FOR NON-PROSECUTION INSTEAD OF DECIDING IT ON MERITS, TRIBUNAL WITHOUT JURISDICTION AND IN SUCH CIRCUMSTANCES HAVING REGARD TO PROVISIONS OF RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, IT WAS OPEN FOR THE ASSESSEE TO APPROACH TRIBUNAL WITH A SUITABLE APPLICATION FOR RESTORATION OF APPEAL. THEREFORE, RESPECTFULLY FOLLOWING THE ORDER OF THE HONBLE DELHI HIGH COURT, WE RECALL THE ORDER PASSED BY THE CO-ORDINATE BENCH ON 15.10.2018. PAGE | 3 7. IN THE RESULT THE ORDER PASSED BY THE CO-ORDINATE BENCH IS RECALLED AND MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03/06/2021. -- SD/- SD/- ( BHAVNESH SAINI ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03/06/2021 *MEHTA* COPY FORWARDED TO : 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 0 3 . 0 6 . 2 0 2 1 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 0 3 . 0 6 . 2 0 2 1 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 0 3 . 0 6 . 2 0 2 1 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 0 3 . 0 6 . 2 0 2 1 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 0 3 . 0 6 . 2 0 2 1 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 0 3 . 0 6 . 2 0 2 1 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 0 3 . 0 6 . 2 0 2 1 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 0 3 . 0 6 . 2 0 2 1 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER