M/s. Sawhney Builders Pvt. Ltd., Delhi V. ACIT (TDS), Noida

MA 626/DEL/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2777 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 15-09-2022
• Assessment Year: misc
• Appeal Filed On: 29-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER MA No.626/Del/2017 (Arising out of ITA No.6205/Del/2012) ASSESSMENT YEAR 2010-11 Sawhney Builders Pvt. Ltd. C-21, Friends Colony East, New Delhi-110065 PAN-AAACS 1409C Vs. ACIT Noida (Appellant) (Respondent) Appellant By Sh. Manoj Kumar, CA Respondent by Sh. Kanv Bali, Senior Departmental Representative ORDER PER ANADEE NATH MISSHRA, AM: (A) This Miscellaneous Application (‘MA’, for short) is filed by the assessee in respect of order dated 19/04/2017 passed by Income Tax Appellate Tribunal (‘ITAT’, for short) in assessee’s appeal vide ITA No.6205/Del/2012. In the present MA, the applicant assessee has requested for recall of aforesaid order dated 19/04/2019 of ITAT; and for restoration of the assessee’s appeal. MA.626/Del/2017 M/s Sawhney Builders Pvt. Ltd. vs. ACIT Page 2 of 4 (B) On perusal of records, we find that the assessee’s appeal was fixed for hearing on 19/04/2017. At the time of hearing, the assessee was represented by none. Vide aforesaid order dated 19/04/2017, the assessee’s appeal was dismissed ex-parte, qua the appellant. However, in paragraph (C) of the aforesaid order dated 19/04/2017, it was added that in case the assessee was able to show that there was a reasonable cause for non-representation on the date of hearing, the assessee would be at liberty if so deemed fit to pray for a recall of this order. (B.1) In the present MA before us, request has been made for recalling of the aforesaid order dated 19/04/2017 of ITAT, and restoration of the assessee’s appeal, stating as under: “3. In this regard, the appellant humbly submits that assessee never received the notice of fixing the case on 19/04/2017 and as such the appellant was handicapped in appearing before the Hon’ble Bench on the said date. 4. The appellant is filing the affidavit to the effect that he had never received the notice of hearing in respect of this appeal for 19/04/2017. In the absence of notice of hearing, the appellant was handicapped in appearing before the Hon’ble Bench on 19/04/2017. In this circumstances, the said order deserves to be recalled in the light of rule 24 of the Income Tax Appellant Tribunal Rules. It is therefore prayed that the said ex-parte order may kindly be recalled and that the appeal may be restored and allow the appellant an opportunity of hearing of this appeal. The appellant will be grateful for this kindness.” MA.626/Del/2017 M/s Sawhney Builders Pvt. Ltd. vs. ACIT Page 3 of 4 (B.1.1) The assessee has filed affidavit of Mr. Darshan Singh Sawhney, the Director in the assessee company, in support of the MA. (B.2) At the time of hearing, the Ld. Authorized Representative of the assessee relied on the MA and the aforesaid affidavit. The Ld. Sr. DR for Revenue left it to the discretion of the Bench to decide whether the aforesaid order dated 19/04/2017 of ITAT is to be recalled; and whether the assessee’s appeal is to be restored for hearing on merits. (B.2.1) On perusal of the MA and the accompanying affidavits, which have been discussed in foregoing paragraphs (B), (B.1) and (B.1.1) of this order, we are satisfied within the meaning of Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, that this is a fit case for setting aside aforesaid order dated 19/04/2017 of ITAT, and for restoration of the assessee’s appeal. Accordingly, we set aside the aforesaid order dated 19/04/2017 of ITAT and restore the assessee’s appeal vide ITA No.6205/Del/2012 for hearing on merits. MA.626/Del/2017 M/s Sawhney Builders Pvt. Ltd. vs. ACIT Page 4 of 4 (C) In the result, this Miscellaneous Application filed by the assessee is allowed. Our order was already pronounced orally on 16 th September, 2022 in Open Court, in the presence of representatives of both sides, after conclusion of the hearing. The date of hearing in the assessee’s appeal in ITA No.6205/Del/2012 is fixed on 12/12/2022, which was also intimated to both sides in the open Court, orally. Now this order in writing is signed today on....19.09.2022.... Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19.09.2022 Pk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI