Real Conergy (I) Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 315/DEL/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5173 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 07-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) MA No. 315/Del/2017 (In ITA No. 2677/Del/2013) (Assessment Year: 2009-10) M/s. Real Conergy (I) Pvt. Ltd, S-12, 2 nd Floor, Uphaar Commercial Complex, Green Park Extension, New Delhi PAN: AADCR3480R Vs. ITO, Ward-15(2), New Delhi (Appellant) (Respondent) Assessee by : None Revenue by: Shri Mrinal Kumar Das, Ld Sr. DR Date of Hearing 18/02/2022 Date of pronouncement 18/02/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. This miscellaneous application is preferred by the Assessee /Applicant herein against the order dated 05.03.2015 impugned herein passed by the Hon'ble Tribunal in ITA No. 2676 & 2677/Del/2013 for the Assessment Years 2008-09 and 2009-10 whereby the Hon'ble Co-ordinate bench dismissed the appeals of the Assessee as ex-parte for non-prosecution. 2. The Applicant claimed in the miscellaneous application that it had a registered office at rented premises, therefore, the same was changed to C-98, 2nd Floor, Lajpat Nagar-1, New Delhi w.e.f 01.04.2014 and thereafter the address of the applicant again got Page | 2 changed to House No. E-10/663, 2nd Floor, Ganesh Nagar-II, Shakarpur, New Delhi w.e.f 01.07.2015, therefore the notices sent to the old address, remained un-served. The applicant in order to substantiate its claim, along with application under consideration, also annexed Form INC 22 filed with the Registrar of companies qua endorsement of address on both the occasions. 3. On the contrary Id. Sr. DR refuted the claim of the Applicant. 4. Heard the parties and perused the material available on record. The Assesse changed its registered address twice, whereas the notices of hearing have been sent to the old address of the Applicant and consequently the Applicant was prevented from appearing before the Tribunal and to pursue its appeal. There is no denial to the factual position by the Ld. DR. Even otherwise we do not find any reason or material to controvert the claim of the Applicant. Non-appearance of the Applicant before the Hon'ble Bench prima facie seems to be bonafide and unintentional, hence in our considered view, the Applicant had sufficient cause for non- appearance. We observe that even otherwise the Hon'ble Bench did not pass the order on merit but dismissed the appeal of the Applicant for non-prosecution. Considering the peculiar facts and circumstances of the case demonstrated above, we are inclined to allow the application of the Applicant. Consequently, we recall the order dated 05.03.2013 passed by the Hon'ble Bench in ITA No. 2677/Del/2013 for the Assessment Year 2009-10 and the appeal of the Applicant is restored to its original number. Registry is directed to fix the appeal of the Assessee on 22.06.2022. Page | 3 We clarify that the date is fixed in the open court itself and therefore, no need to send any notice to the parties for the hearing of the said appeal. 5. In the result, the MA No. 315/Del/2015 is allowed. Order pronounced in the open court on 18/02/2022. -Sd/- -Sd/- (N. K. BILLAIYA) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18/02/2022 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi