Venus Overseas Pvt. Ltd., New Delhi V. DCIT, Central Circle-31, New Delhi

MA 538/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1267 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 30-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJOG KAPOOR
• Keywords: Set aside
• Section: 274; 13

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A.NOS.538, 539, 540 TO 541/DEL/2018 (IN ITA NOS.276, 277, 278 & 280/DEL/2015) ASSESSMENT YEARS : 2006-07, 2007-08, 2008-09 & 2010-11 APPL IC ANT BY : SH. KAPIL GOEL, ADVOCATE RESPONDENT BY: SH. SANJOG KAPOOR, SR. D.R. DATE OF HEARING 13 / 1 2 /201 9 DATE OF PRONOUNCEMENT 1 6 / 12 /201 9 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER THESE FOUR MISC. APPLICATIONS ARE FILED BY THE ASSESSEE IN RESPECT OF COMMON ORDER DATED 13.07.2018 PASSED BY THE TRIBUNAL. 2. THE LD. AR SUBMITTED THAT THE ORDER DATED 13.07.2018 WAS PASSED BY THE TRIBUNAL EX-PARTE WITHOUT HEARING THE ASSESSEE. THE TRIBUNAL MENTIONED THAT ON 07.02.2018, 03.05.2018 & 11.07.2018 THE ASSESSEE HAS NOT APPEARED DESPITE SERVICE OF NOTICE. THE LD. AR SUBMITTED THAT NO NOTICE WAS SERVED REGARDING THE HEARING OF APPEAL UPON THE ASSESSEE AT ITS REGISTERED OFFICE. THE LD. AR FURTHER SUBMITTED THAT THE DIRECTOR OF THE ASSESSEE COMPANY HAS GIVEN HIS AFFIDAVIT DATED 17.08.2018 THEREBY STATING THAT NO NOTICE WAS SERVED TO THE ASSESSEE COMPANY AT ITS REGISTERED ADDRESS. THE LD. AR FURTHER SUBMITTED THAT VENUS OVERSEAS PVT. LTD., 112, DDA HOG MARKET, RAJENDRA PALACE, NEW DELHI PAN NO. AAACV 0872 E VS DCIT, CENTRAL CIRCLE 31, NEW DELHI (APPLICANT) (RESPONDENT) 2 NON APPEARANCE OF ASSESSEE IS NEITHER DELIBERATE NOR INTENTIONAL AND THE ASSESSEE WAS NOT GIVEN ANY CHANCE TO PRESENT HIS SUBMISSION WHEN THE HEARING TOOK PLACE. THUS, THE LD. AR PRAYED THAT THE ORDER DATED 13.07.2018 BE RECALLED AND FRESH HEARING OF THE APPEAL BE GIVEN TO THE ASSESSEE. THE LD. AR RELIED UPON THE DECISION OF THE HONBLE DELHI HIGH COURT IN CASE OF CIT VS. ANSAL HOUSING AND CONSTRUCTION 274 ITR 131 WHEREIN IT IS HELD THAT EVEN IF THE TRIBUNAL DECIDES THE APPEAL ON MERITS AND THEREAFTER THE TRIBUNAL WAS APPROACHED FOR SETTING ASIDE THE EX-PARTE ORDER, RULES FRAMED U/S 255 OF THE INCOME TAX ACT, 1961 PERMIT THE TRIBUNAL TO SET ASIDE THE ORDER AND RESTORE THE MATTER FOR HEARING IN ACCORDANCE WITH LAW. 3. THE LD. DR VEHEMENTLY OPPOSED THE MISC. APPLICATION FOR RECALLING THE ORDER DATED 13.07.2008 PASSED BY THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED ALL THE RELEVANT MATERIALS AVAILABLE ON RECORD. SINCE THE ORDER PASSED BY THE TRIBUNAL ON 13.07.2008 IS EX-PARTE ORDER AND THE REASON GIVEN BY THE DIRECTOR OF THE ASSESSEE COMPANY IN HIS AFFIDAVIT APPEARS TO BE GENUINE APPLYING THE RATIO LAID DOWN BY THE HONBLE JURISDICTIONAL HIGH COURT IN CASE OF ANSAL HOUSING AND CONSTRUCTION (SUPRA), WE RECALL THE ORDER DATED 13.07.2018 AND RESTORE ALL THE FOUR APPEALS FOR FRESH HEARING IN A REGULAR COURSE. REGISTRY IS DIRECTED TO PLACE THE APPEAL FOR HEARING ON REGULAR DATE. BOTH THE PARTIES BE GIVEN NOTICE FOR HEARING. 5. IN RESULT, ALL THE FOUR MISC. APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY 16 TH OF DECEMBER, 2019. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16/12/2019 *PRITI YADAV, SR. PS* 3 COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI