Systra SA (Project Office), New Delhi V. DCIT, New Delhi

MA 496/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4001 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 13-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIABHISHEK KUMAR
• Assessee Lawyers: LD.ADVO
• Keywords: Opportunity of being heard

Judgement Text

Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER M.A. No. 496/Del/2019 (in ITA No. 139/Del/2015 Assessment Year: 2006-07 Systra SA (Project Office), vs. Dy. CIT, International 15the Floor, Eros Corporate, Taxation Circle- 2(2), Tower, Hehru Place, New Delhi. New Delhi. PAN: AAGCS0354L (Applicant) (Respondent) Assessee by : Ms. AnanyaKapoor, Ld.Advo. Revenue by : ShriAbhishek Kumar, Ld. Sr. DR Date of hearing : 03.06.2022 Date of order : 10.06.2022 ORDER PER N.K. CHOUDHRY, J.M. The Assesseebythis miscellaneous application has sought to recall the ex-parte order dated 27.02.2019 in Assessee’s appeal No. 139/Del/2015 for the A.Y. 2006-07, passed by the Hon’ble Co-ordinate Bench of the Tribunal, whereby the appeal of the assessee was dismissed in limine for want of prosecution. 2. The averments made in the application for justifying the non- appearance before the Tribunal, are “thata group of 6 appeals filed by the assessee and two cross objections by the Revenue Department were listed before the ‘G’ Bench of Tribunal on 27.02.2019, out of which the notice received by the assessee for 5 appeals and two cross objections was common, whereas the notice for Appeal no. 139/Del/2015 for instant assessment year was separate one. It is further averred that though the assessee requested for adjournment in all the matters vide letters dated Page 2 of 4 27.02.2019 on the identical reason that MAP proceedings in the matter of assessee for A.Y. 2001-02 to 2004-05 and A.Y. 2006-07 had been initiated and were pending before the MAP Authorities, but due to an inadvertent mistake of the then ld. AR, he omitted to file letter for adjournment in instant appeal before the Bench, which resulted into dismissal of appeal in limine for non-prosecution. An affidavit of the then AR, Mr. BrijeshMathur deposing therein the above inadvertent mistake on his part, is also placed on record. In the backdrop of these facts, the ld. AR prayed to recall the ex-parte order dated 27.02.2019, to give an opportunity of being heard to the assessee and to decide the appeal on merits.” 3. Heard the parties and perused the record.From the factual situation narrated above, it discern thatthe Assessee may be on good faith or oversight or mistakenly could not file an application for adjournment separately in this case and remained absent with the belief that adjournment application filed in other cases also covers the instant case as well and due to these facts did not appear before the Hon’ble Bench. The affidavit of the then AR confirming the inadvertent mistake on his part, also stands uncontroverted on behalf of the Revenue Department. Moreover, the appeal of the assessee for A.Y. 2006-07 has not been decided on merits but has been dismissed in limine for want of prosecution on behalf of the assessee. Therefore, in the constrained circumstances for just decision of the case and in the interest of natural justice, we deem it appropriate to recall the order dated 27.02.2019 of the Tribunal. Consequently the appeal is restored to its original number. The Registry is directed to fix the appeal of Assessee for hearing on 03- 08-2022. As the date of hearing was pronounced in Open court, hence no need to send any notice of hearing separately. Page 3 of 4 4. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 10/06/2022. Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER ‘aks’