Wipro Ltd ( Formely Known as Wipro Energy IT Services India P. Ltd. & Scicom Technologies Pvt. Ltd.), New Delhi V. DCIT, New Delhi

MA 616/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1563 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 22-09-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 02-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER M.A.No.-616/Del/2018 [In ITA No.6075/Del/2013] [Assessment Year : 2007-08] Wipro Ltd. (Formerly known as Wipro Energy IT Services India Pvt. Ltd. & SCICOM Technologies Pvt.Ltd.), 32-33, M-2, 1 st Floor, Kaushal Bazar, Nehru Place, New Delhi PAN-AAACI6192A vs DCIT, Circle-7(1), New Delhi. APPELLANT RESPONDENT Appellant by None Respondent by Shri Kanav Bali, Sr.DR Date of Hearing 23.09.2022 Date of Pronouncement 06.10.2022 ORDER PER KUL BHARAT, JM : This Miscellaneous Application is filed by the applicant seeking recalling of the ex-parte order dated 06.03.2018 in ITA No.6075/Del/2013 passed by the Tribunal for the Assessment year 2007-08. 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. It is seen from the records that on earlier occasion also, there was no representation on behalf of the assessee. Therefore, the M.A. is taken up for hearing and has been decided in the absence of the assessee. 3. Ld. Sr. DR submitted that the assessee has not stated any reasonable cause for not attending the proceedings at the time of hearing of appeal. Even before this Tribunal, there is no representation on behalf of the assessee. 4. We have heard Ld. Sr. DR and perused the material available on record. We find that the appeal was dismissed ex-parte to the assessee by applying the 2 | Page decision of Co-ordinate Bench of the Tribunal in Multiplan India Ltd. 38 ITD 320 (Del.) and the judgement of Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs CWT 223 ITR 480 (MP). Looking to the facts stated in the application, we are of the considered view that there was a reasonable cause for non-appearance on behalf of the assessee before the Tribunal. Therefore, we hereby, recall the order dated 06.03.2018 passed by this Tribunal and the Registry is directed to fix this appeal for hearing on due course. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order is pronounced in the open Court on 06 th October, 2022. Sd/- Sd/- (ANIL CHATURVEDI) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI