Ess Kay Fabrications, Gurgaon V. Addl. Commissioner of Income-tax, Gurgaon

MA 37/DEL/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8053 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 16-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY

Judgement Text

1 M.A NO.37/DEL/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER M.A NO. 3 7/DEL/2021 IN ( I.T.A. NO. 2022/DEL/2 015 A.Y 2010-11) ESS KAY FABRICATIONS (C/O. SANDEEP KUMAR 99, SECTOR-15, PART-1,GURGAON) AAAFE3257B ESS KAY FABRICATIONS HSIDC BUILDING, UDYOG VIHAR, GURGAON (APPLICANT) VS ADDL. COMMISSIONER OF INCOME-TAX, RANGE-1 GURGAON (RESPONDENT) APPLICANT BY SH. SANDEEP KUMAR, CA RESPONDENT BY SH. PRAKASH DUBEY, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS HAS FILED IN RESPECT OF ORDER DA TED 15/05/2018 PASSED BY THE TRIBUNAL. 2. THE LD. AR SUBMITTED THAT THE NOTICE WAS NOT REC EIVED BY THE ASSESSEE REGARDING THE HEARING ON 14/05/2018 AS THE ADDRESS GIVEN IN FORM 36 WAS THE PREVIOUS ADDRESS AND THE OFFICE WAS SHIFTED IN 2016 . THE LD. AR SUBMITTED THAT THE ORDER DATED 15/5/2018 WAS RECEIVED BY THE ASSESSEE AT THE TIME OF AVAILING BENEFIT OF VSVS SCHEME FOR THE FIRST TI ME AND, THEREFORE, WAS NOT KNOWING ABOUT THE SAID EX-PARTE ORDER. THUS, THE M ISCELLANEOUS APPLICATION IS FILED BELATEDLY. THE LD. AR SUBMITTED THAT SINCE T HE ORDER IS RECEIVED BELATEDLY, DATE OF HEARING 26.03.2021 DATE OF PRONOUNCEMENT 26.03.2021 2 M.A NO.37/DEL/2021 THE DELAY BE CONDONED IN FILING THE PRESENT MISCELL ANEOUS APPLICATION. THE LD. AR FURTHER SUBMITTED THAT THE ORDER DATED 15/08/201 6 IS EX-PARTE ORDER AND HAD NOT DECIDED ANY ISSUE ON MERIT, HENCE, THE SAID ORDER MAY BE RECALLED. 3. THE LD. DR SUBMITTED THAT THE ORDER MAY BE RECAL LED AS IT IS EX-PARTE ORDER WITHOUT ANY DECISION ON MERIT. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. SINCE, THE ORDER IS EX-PARTE AND THE NOTIC E RELATING TO THE HEARING ON 14.05.2018 WAS NOT RECEIVED BY THE ASSESSEE, THEREF ORE, WE ARE CONDONING THE DELAY IN FILING THE MISC. APPLICATION AND RECALLING THE ORDER DATED 15/5/2018 THE APPEAL IS RESTORED AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE. THUS, THE PRESENT MISCELLANEOUS APP LICATION IS ALLOWED. 5. IN RESULT, MISCELLANEOUS APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 26 TH DAY OF MARCH, 2021 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 26/03/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 M.A NO.37/DEL/2021