Goldenland Developers Ltd., New Delhi V. ITO, New Delhi

MA 31/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4533 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 26-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER MA NO.31/DEL/2020 (in ITA No.4964/Del./2014) (ASSESSMENT YEAR : 2010-11) M/s. Goldenland Developers Limited, vs. ITO, Ward 12 (2), 3-B, LIG Flats, Rajouri Garden Extn., New Delhi. New Delhi – 110 027. (PAN : AABCG5825B) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Sanjay Kumar, Senior DR Date of Hearing : 25.03.2022 Date of Order : 04.05.2022 O R D E R PER AMIT SHUKLA, JM M/s. Goldenland Developers Limited (hereinafter referred to as ‘the Applicant’) moved an application under Rule 25 of the Appellate Tribunal Rules, 1963 for recalling of the ex-parte order dated 27.02.2018 in the case of ITO vs. M/s. Goldenland Developers Ltd. in ITA No.4964/Del/2014 for AY 2010-11. The ld. AR for the assessee submitted that there was no communication either from the income-tax department or from the Registry of the ITAT about any appeal having been filed by the Revenue against the 2 MA No.31/Del/2020 order passed by the ld. CIT (A) in its matter. He further submitted neither any notice of hearing was served on the assessee nor was any intimation about the ground of appeal of the department made to the assessee and an affidavit of Shri Kaushal Naresh Kumar, Director of the assessee company to support the contentions was also filed with the misc. application. He therefore prayed that the ex-parte order dated 27.02.2018 may be recalled. 2. We have heard both the parties and perused the misc. application. It is notable that this appeal was disposed off on merits by this Tribunal in view of the provisions of Rule 24 of Income-tax (Appellate Tribunal) Rules. However, in view of the proviso to amended Rule 24 of the aforesaid Rules, the assessee has been successful to furnish reasonable cause which prevented him to appear before the Tribunal on the date fixed for hearing. In the above circumstances, we are of the opinion that the assessee was prevented by sufficient cause in attending the hearing of the case and it is a fit case for recalling the order. We order accordingly and direct the registry to fix the appeal for fresh hearing in due course. Issue notice. SD/- SD/- (ANIL CHATURVEDI) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04.05.2022 TS 3 MA No.31/Del/2020 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A). 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.