Pramod Kumar Saxena, Uttar Pradesh V. ACIT, Moradabad

MA 477/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3890 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 02-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 254(2)

Judgement Text

Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER MA No.477/Del/2019 (Arising out of ITA No.3762/Del/2015) ASSESSMENT YEAR 2010-11 Sh. Pramod Kumar Saxena P.K. Saxena, Pakka, Katra Chandausi, Distt. Sambhal Sant Kabeer Nagar, PAN-ACLPS 9972N Vs. Asst.CIT Circle-II, Moradabad (Appellant) (Respondent) Appellant By None Respondent by Sh. M. Barnwal, Senior Departmental Representative ORDER PER ANADEE NATH MISSHRA, AM: (A) The assessee’s appeal in ITA No.3762/Del/2015 filed against the impugned appellate order dated 20.02.2015 of Ld. Principal Commissioner of Income Tax (OSD) (Appeals), Moradabad was dismissed in Income Tax Appellate Tribunal (“ITAT” for short) vide order dated 25.03.2019 in ITA No.3762/Del/2015 for Assessment Year 2010-11, in limine. The assessee’s appeal was dismissed in limine, ex-parte qua the appellant assessee, as the MA.477/Del/2019 Pramod Kumar Saxena vs. ACIT Page 2 of 5 assessee neither presented himself nor was represented by an Authorized Representative on the date of hearing on 20.03.2019. The following remark was made in the aforesaid order: “as the assessee has chosen to be neither present nor represented, it can be concluded that the assessee is not serious in pursuing the appeal filed” However, it was also clarified in the aforesaid order dated 25.03.2019 of ITAT that the assessee would be at liberty to approach ITAT for recall of the order and for restoration of the appeal under relevant provisions of law if the assessee was able to show that there was reasonable cause for non representation on the part of the assessee on the date of hearing. (B) This Miscellaneous Application before us has been field by the assessee requesting for restoration of the assessee’s appeal. It has been stated by the assessee that the assessee had sent an application for adjournment of the hearing fixed on 20.03.2019 by registered post. Relevant evidences have been filed by the appellant assessee, including copy of letter seeking adjournment, and copy of postal receipt dated 12.02.2019 (Time:11:47) of Post Office vide MA.477/Del/2019 Pramod Kumar Saxena vs. ACIT Page 3 of 5 EU316017214IN, IVR: 6985316017214. The relevant portion of the assessee’s application is reproduced as under: “Please rectify u/s 254(2) my enclosed ex parte judgment for AY 2010-11, as on 20.03.2019, date fixed for case for hearing, there was Holi festival and I had also sent an application for adjournment by registered post to you. Copy of application for adjournment and registry receipt are enclosed. Still my case has been done ex parte. I am enclosing an affidavit in this regard. Please re-open my this case and give me an opportunity to represent myself in this case. I am enclosing a challan of Rs.50 in this regard, and a copy of judgment.” (C) At the time of hearing before us, the Ld. Sr. Departmental Representative for Revenue left it to the discretion of the Bench to decide whether the assessee’s appeal vide ITA No.3762/Del/2015 is to be restored for decision on merits. (D) We have perused the materials on record. We have heard the Ld. Sr. Departmental Representative for Revenue. We find that the appellant assessee had sent a letter by registered post seeking adjournment of hearing fixed on 20.03.2019, on account of festival of Holi. Further, relevant details to show that the letter was sent to ITAT by registered post. However, we find that this letter was not placed before the Bench of ITAT on 20.03.2019 when the assessee’s appeal come up for hearing. We also find that the letter is even now MA.477/Del/2019 Pramod Kumar Saxena vs. ACIT Page 4 of 5 not available on record of the appeal order of ITAT. Be that as it may, we are satisfied that the assessee was, and is interested in pursuing the appeal filed. We are also satisfied that that there was sufficient cause for non-appearance on the part of appellant assessee on 20.03.2019. Accordingly, we are setting aside the aforesaid ex-parte order dated 25.03.2019 in ITA No.3762/Del/2015 and we are restoring the assesse’s appeal for de- novo order by a regular Bench of ITAT. (E) In the result, this Miscellaneous Application filed by the assessee is allowed. Our order was already pronounced orally on 17 th June, 2022 in Open Court, in the presence of Learned Senior Departmental Representative, after conclusion of the hearing. Now this order in writing is signed today on 21.06.2022. Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:21.06.2022 Pk MA.477/Del/2019 Pramod Kumar Saxena vs. ACIT Page 5 of 5 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI