CANVAS BUILDCON PVT. LTD., NEW DELHI V. ITO, WARD- 3(2), NEW DELHI

MA 453/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6629 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 04-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘FRIDAY-SMC’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER MA No.453/DEL/2018 (Arising out of ITA No.7672/DEL/2017) [Assessment Year: 2006-07] M/s Canvas buildcon Private Limited, BGJC & Associates LLP, Alaknanda, Community Centre, New Delhi-110019 ITO, Ward-3(2), New Delhi PAN-AACCC4809L Assessee Revenue Assessee by Sh. Rajeshwar Painuly, CA Revenue by Sh. Sanjay Kumar Sr. DR Date of Hearing 10.12.2021 Date of Pronouncement 10.12.2021 ORDER PER R.K. PANDA, AM, The assessee, through this miscellaneous application, has requested the Tribunal to recall the ex-parte order passed by the Tribunal due to non-prosecution. 2. The ld. Counsel for the assessee referring to the contents of the miscellaneous application filed along with affidavit of the assessee submitted that due to non-receipt of notice of hearing, the assessee could not appear before the 2 MA No.453/Del/2018 Tribunal. Further, the Tribunal has not decided the appeal on merit and has simply dismissed the appeal for want of prosecution. Therefore, in the interest of justice, the order of the Tribunal should be recalled and the assessee be given an opportunity of hearing. 4. The Ld. DR on the other hand, opposed the miscellaneous application filed by the assessee. 5. After hearing both the sides and considering the contents of the miscellaneous application filed along with the affidavit of the assessee, I am of the considered opinion that there was a reasonable cause on the part of the assessee for non-appearance on the date of hearing. Further, the Tribunal has not decided the appeal on merit. Therefore, I deem it proper to recall the order of the Tribunal and the appeal is fixed for hearing on 02.03.2022, which was announced in the Open Court. It was further announced that no separate notice of hearing shall be sent to which both the parties agreed. 5. In the result, the miscellaneous application filed by the assessee is, allowed. 3 MA No.453/Del/2018 Oder pronounced in the open court at the time of hearing itself i.e. on 10.12.2021. Sd/- Sd/- [SUCHITRA KAMBLE] [R.K.PANDA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 10 th December, 2021. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? fÜA fÜA fÜA fÜA P.S P.SP.S P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi