Smt. Vidhi Agarwal, New Delhi V. ACIT, Meerut

MA 560/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3715 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 254(2)

Judgement Text

MA NO.- 560/DEL/2019 SMT. VIDHI AGARWAL. PAGE 1 OF 9 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M.A. NO.- 560/DEL/2019 ARISING OUT OF ITA NO:- 1460/DEL/2016 ( ASSESSMENT YEAR: 2011-12) SMT. VIDHI AGARWAL, G-8, JAIN BHAWAN, 18/12 PUSA LANE, WEA KAROL BAGH, NEW DELHI- 110005. VS. ACIT, CIRCLE-2, MEERUT. PAN NO: ACDPA4649Q APPELLANT RESPONDENT ASSESSEE BY : MS. SUMANGLA SAXENA, ADVOCATE REVENUE BY : MS. SHASHI KAJLE, SR. DEPARTMENTAL REPRESENTATIVE ORDER PER ANADEE NATH MISSHRA, AM (A) THIS MISCELLANEOUS APPLICATION (M.A., FOR SHORT) UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (I.T. ACT, FOR SHORT) READ WITH RULE 24 OF INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 HAS BEEN FILED BY THE ASSESSEE, REQUESTING FOR RECALLING OF ORDER DATED 01-01-2019 IN THE MAIN APPEAL I.E. ITA NO. 1460/DEL/2016 PERTAINING TO ASSESSMENT YEAR 2011-12, WHICH WAS LISTED FOR HEARING ON 01.01.2019. AT THE TIME OF HEARING BEFORE US ON 01.01.2019, NO ONE APPEARED ON BEHALF OF THE ASSESSEE AND, IN MA NO.- 560/DEL/2019 SMT. VIDHI AGARWAL. PAGE 2 OF 9 VIEW OF THAT, VIDE AFORESAID ORDER DATED 01-01-2019, THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE, FOR NON-REPRESENTATION ON THE PART OF THE ASSESSEE. HOWEVER, IN THE AFORESAID ORDER DATED 01-01-2019, IT WAS CLARIFIED THAT THE ASSESSEE WOULD BE AT LIBERTY TO APPROACH INCOME TAX APPELLATE TRIBUNAL (ITAT, FOR SHORT) FOR RECALL OF THE AFORESAID ORDER DATED 01-01-2019; IF THE ASSESSEE EXPLAINS THE REASON FOR NON APPEARANCE, ON THE PART OF THE ASSESSEE ON THE DATE OF HEARING ON 01.01.2019. THIS M.A. FILED BY THE ASSESSEE CONTAINS REASONS OF NON-REPRESENTATION, ON THE DATE OF HEARING. THE RELEVANT CONTENTS OF THE APPLICATION ARE REPRODUCED AS UNDER FOR EASY REFERENCE: MA NO.- 560/DEL/2019 SMT. VIDHI AGARWAL. PAGE 3 OF 9 MA NO.- 560/DEL/2019 SMT. VIDHI AGARWAL. PAGE 4 OF 9 MA NO.- 560/DEL/2019 SMT. VIDHI AGARWAL. PAGE 5 OF 9 (B) IN SUPPORT OF THE M.A., AFFIDAVIT OF SHRI M.K. TYAGI, ADVOCATE WAS ALSO FILED BY THE ASSESSEE, WHICH IS PLACED ON RECORD. THE RELEVANT PORTION OF THE AFFIDAVIT IS AS UNDER: I, SANKALP SHARMA, AGED ABOUT 28 YEARS, S/O LATE SHRI. ANIL SHARMA, R/O G- 11, S565, GREATER KAILASH-LL, NEW DELHI DO HEREBY SOLEMNLY AFFIRM AND DECLARE AS UNDER: 1. THAT SHRI. SHRI. M.K. TYAGI, ADVOCATE USED TO BRIEF LATE SHRI. ANIL SHARMA, ADVOCATE IN RESPECT OF THE APPEALS BEFORE THE HONBLE TRIBUNAL, HOWEVER SHRI. ANIL SHARMA DIED ON 21.02.2015 AND SUBSEQUENT TO HIS DEATH, I AM APPEARING IN THE MATTERS WHEREIN LATE MA NO.- 560/DEL/2019 SMT. VIDHI AGARWAL. PAGE 6 OF 9 SHRI. ANIL SHARMA HAD BEEN ENGAGED. 2. THAT LATE SHRI. ANIL SHARMA, ADVOCATE WAS HAVING HIS OFFICE AT G-8, JAIN BHAWAN, 18/12 PUSA LANE, WEA KAROL BAGH, NEW DELHI- 110005, AND IN THE FORM 36 OF THE AFORESAID APPEAL, THE AFORESAID ADDRESS WAS GIVEN. 3. THAT SUBSEQUENT TO THE DEATH OF LATE SHRI. ANIL SHARMA, I CHANGED THE OFFICE FROM G-8, JAIN BHAWAN, 18/12 PUSA LANE, WEA KAROL BAGH, NEW DELHI- 110005 TO G-11, S565, GREATER KAILASH-LL, NEW DELHI AND THEREAFTER W.E.F. 01.12.2018 TO H-35, FIRST FLOOR, JANGPURA EXTENSION, NEW DELHI-110014. 4. THAT SINCE THE OFFICE ADDRESS OF MINE WAS CHANGED, AS SUCH, NO NOTICE FIXING THE DATE OF HEARING NOR THE ORDER DISPOSING OF THE APPEAL WAS RECEIVED BY ME. 5. THAT WHEN IN THE MONTH OF JUNE, ASSESSEE ENQUIRED ABOUT THE STATUS OF APPEAL, THEN IT WAS FOUND THAT THE APPEAL HAS BEEN DISPOSED OFF EXPARTE BY AN ORDER DATED SD/- DEPONENT VERIFICATION: VERIFIED AT NEW DELHI ON DAY OF 24 TH OF JUNE 2019, THAT THE CONTENTS OF THE ABOVE AFFIDAVIT ARE TRUE TO THE BEST OF MY KNOWLEDGE AND BELIEF. NO PART OF IT IS FALSE AND NOTHING MATERIAL HAS BEEN CONCEALED THERE FROM. SD/- DEPONENT (B.1) FURTHER, AN AFFIDAVIT HAS ALSO BEEN FILED BY THE APPLICANT (THE ASSESSEE), RELEVANT PORTION OF WHICH IS REPRODUCED AS UNDER : 1. THAT I AM THE APPELLANT IN ITA NO. 1460/DEL/2016 AS SUCH FULLY CONVERSANT TO THE FACTS OF THE INSTANT CASE. 2. THAT, NO NOTICE FIXING THE DATE OF HEARING BEFORE HONBLE TRIBUNAL OR THE ORDER DISPOSING OF THE APPEAL, WAS SERVED ON THE ADDRESS MENTIONED IN THE FORM 36 OR ON THE ADDRESS OF THE ASSESSEE AS MENTIONED IN THE ORDER OF CIT(A). 3. THAT WHEN IN THE MONTH OF JUNE, I ENQUIRED FROM SHRI SANKALP SHARMA, ADVOCATE ABOUT THE STATUS OF APPEAL, THEN IT WAS FOUND THAT THE APPEAL HAS BEEN DISPOSED OFF EXPARTE BY AN ORDER DATED 01.01.2019. MA NO.- 560/DEL/2019 SMT. VIDHI AGARWAL. PAGE 7 OF 9 4. THAT THE REASON FOR NON-APPEARANCE ON THE DATE OF HEARING OF THE APPEAL WAS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO NON RECEIPT OF NOTICE FIXING THE DATE OF HEARING. 5. THAT I AM VERY MUCH INTERESTED IN PURSUING THE APPEAL BEFORE THE HONBLE TRIBUNAL. (C) AT THE TIME OF HEARING BEFORE US ON 08.10.2021 IN RELATION TO THE M.A.; THE LEARNED COUNSEL OF THE ASSESSEE PLACED RELIANCE ON THE CONTENTS OF THE M.A. AND ON THE AFORESAID AFFIDAVIT. LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (LD. DR, FOR SHORT) DID NOT OPPOSE THE MISCELLANEOUS APPLICATION; AND LEFT THE MATTER TO THE DISCRETION OF THE BENCH TO PASS A FAIR AND REASONABLE ORDER IN THE INTEREST OF JUSTICE. (D) WE HAVE HEARD BOTH SIDES, AND HAVE ALSO PERUSED THE MATERIALS ON RECORD. ON PERUSAL OF THE RECORD OF ITAT, WE FIND THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. AFTER CONSIDERING THE APPLICATION OF THIS M.A. FILED BY THE ASSESSEE, AND THE AFORESAID AFFIDAVIT AND ALSO AFTER CONSIDERING THE ORAL SUBMISSIONS MADE AT THE TIME OF HEARING; WE ARE OF THE VIEW THAT THERE WAS A REASONABLE CAUSE, WITHIN THE MEANING OF PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963; FOR NON-APPEARANCE ON 01.01.2019. ACCORDINGLY, WE ARE SATISFIED THAT ASSESSEE HAD SUFFICIENT CAUSE FOR NON-REPRESENTATION, WHEN THE ASSESSEES APPEAL WAS LISTED FOR HEARING ON 01.01.2019. THEREFORE, THE AFORESAID ORDER DATED 01.01.2019 OF ITAT, DELHI IS HEREBY RECALLED AND ASSESSEES APPEAL VIDE ITA NO. 1460/DEL/2016 IS HEREBY RESTORED FOR DE-NOVO HEARING BY REGULAR BENCH OF ITAT, DELHI. THE DATE OF HEARING IN ASSESSEES APPEAL IN ITA NO. 1460/DEL/2016, IS FIXED ON 06/12/2021; WHICH WAS ANNOUNCED IN THE OPEN COURT. BOTH SIDES HAVE NOTED THE SAME, AND HAVE WAIVED NOTICE. ACCORDINGLY, MA NO.- 560/DEL/2019 SMT. VIDHI AGARWAL. PAGE 8 OF 9 THERE IS NO NEED FOR REGISTRY TO SEND NOTICE TO THE PARTIES FOR THE HEARING FIXED ON 06/12/2021. (D.1) THE ASSESSEE, WHO IS THE APPLICANT IN THIS M.A.; AND ALSO IS THE APPELLANT IN APPEAL FILED IN ITAT VIDE ITA NO. 1460/DEL/2016; HAS INTIMATED CHANGE OF ADDRESS IN PARAGRAPH 9 OF THIS M.A. THE REGISTRY IS DIRECTED TO NOTE THE CHANGE OF ADDRESS; AND TO UPDATE THE RELEVANT RECORDS. (E) THE ORDER WAS ORALLY PRONOUNCED IN OPEN COURT AFTER CONCLUSION OF HEARING ON 08.10.2021. THIS WRITTEN ORDER IS NOW SIGNED TODAY ON 12/10/2021. SD/- SD/- (AMIT SHUKLA) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12/10/2021 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI MA NO.- 560/DEL/2019 SMT. VIDHI AGARWAL. PAGE 9 OF 9 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER