BSS Buildcon P.Ltd, New Delhi V. ITO, Ward-5(2), New Delhi

MA 453/DEL/2019

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6294 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-10-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 26-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHALNI
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No.453/DEL/2019 (Arising out of ITA No.6409/DEL/2018) Assessment Year 2009-10 BSS Buildcon Pvt. Ltd., M-133, Greater Kailash, Part-II, New Delhi. vs. Income Tax Officer, Ward-5(2), New Delhi. TAN/PAN: AACCB6435F (Appellant) (Respondent) Appellant by: Ms. Shalni, Adv. Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 20 10 2023 Date of pronouncement: 20 10 2023 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The captioned Misc. Application under Section 254(2) arises out of the order of the Income Tax Appellate Tribunal ‘SMC’ Bench Delhi in ITA No.6409/Del/2018 order dated 05.04.2019 concerning Assessment Year 2009-10. 2. When the matter was called for hearing, the ld. counsel referred to the Misc. Application and submitted that ITAT, by its impugned appellate order, has dismissed the appeal of the assessee in limine for default committed in non-appearance before the Tribunal. In this respect, the ld. counsel pointed out that notice for hearing scheduled on 04.04.2019 was not served / delivered on the assessee-company at all and the assessee was having no intimation or awareness about the hearing. There was no refusal M.A. No.453/DEL/2019 2 to receive the notice or any willful attempt to avoid the proceedings. It was thus urged that the appellate order so passed dismissing the appeal of the assessee summarily and without adjudication on merits be heard and disposed of on merit in accordance with law to advance the cause of substantial justice. 3. Considering the circumstances existing in the case and having regard to the submission of the assessee, I am satisfied that sufficient cause exists to recall the summary order of ITAT for hearing on merits in accordance with law. 4. Accordingly, I recall the order of the ITAT SMC Bench New Delhi order dated 05.04.2019 (supra) and direct the Registry to fix the appeal for fresh hearing on 08.01.2024 in consultation with both the sides present. Hence, a formal notice of hearing is dismissed with the consent of the parties. 5. In the result, the Misc. Application filed by the assessee is allowed. Order was pronounced in the open Court on 20 th October, 2023. Sd/- [PRADIP KUMAR KEDIA] ACCOUNTANT MEMBER DATED: October, 2023 Prabhat Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar