Steering Securities and Finance Pvt. Ltd., New Delhi V. ITO, New Delhi

MA 65/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3606 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Set aside

Judgement Text

Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER MA No.65/Del/2019 (ITA No.5194/Del/2014) (ASSESSMENT YEAR 2005-06) M/s. Steering Securities and Finance Pvt. Ltd., B-1, Basement, Dhawandeep Building, 6, Jantar Mantar Road, New Delhi. PAN- AAACS3674H Vs. ITO, Ward-9(2), New Delhi. (Appellant) (Respondent) Appellant By None Respondent by Shri Kanv Bali, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM: (A) By this Miscellaneous Application (“M.A.” for short), the assessee has requested for recalling of order dated 31.10.2018 passed in ITA No.5194/Del/2014 concerning Assessment Year 2005-06. Vide aforesaid order dated 31.10.2018, the assessee’s appeal was dismissed in limine, without going into the merits, for want of prosecution of the appeal by the assessee. On the date of hearing on 31.10.2018 in Income Tax Appellate Tribunal (‘ITAT’ for MA No.65/Del/2019 M/s. Steering Securities vs. ITO Page 2 of 4 short) none attended the hearing on behalf of the assessee. The assessee’s appeal was dismissed ex-parte qua the appellant. However, in the aforesaid order dated 31.10.2018, it was clarified that the assessee would be at liberty to approach ITAT for recall of the order dated 31.10.2018 and for restoration of the appeal if the assessee was able to show that there was reasonable cause for non representation on the part of the assessee, on the date of hearing. (B) In the present M.A., it has been submitted that assessee did not receive the notice of hearing whereby the hearing was fixed in ITAT on 31.10.2018. It has also been contended in the present M.A. that there was a reasonable cause for non-representation on the date of hearing on 31.10.2018. It has been submitted in the present M.A. that the aforesaid order dated 31.10.2018 dismissing the assessee’s appeal vide ITA No.5198/Del/2014 be recalled; and the appeal be decided on merits of the case. (B.1) The learned Senior Departmental Representative for Revenue (“Ld. Sr.D.R.” for short) submitted before us at the time of hearing of this M.A. on 08.07.2022, that Revenue has no objection to aforesaid order dated 31.10.2018 of ITAT being recalled; and that the assessee’s appeal may be restored for being decided on merits of the case. (B.2) We have heard the Ld. Sr.DR for the Revenue. We have perused the materials on record. We have also given due consideration to proviso to Rule 24 of Income Tax Appellate MA No.65/Del/2019 M/s. Steering Securities vs. ITO Page 3 of 4 Tribunal Rules, 1963. As the assessee did not have knowledge about hearing fixed on 31.10.2018; we are satisfied that the appellant assessee had sufficient cause for non appearance on 31.10.2018. (B.2.1) In view of the foregoing, and as the Ld. Sr.DR for the Revenue has no objection to this; we hereby set aside the aforesaid ex-parte order dated 31.10.2018 of ITAT; and we hereby restore the aforesaid appeal vide ITA No.5194/Del/2014 for being decided on merits. We direct Registry to fix the appeal for hearing before regular Bench of ITAT, Delhi on 20/10/2022. (C). In the result, the M.A. filed by the assessee is allowed. This order was already pronounced orally on 8 th July, 2022 in Open Court, in the presence of representatives of both sides, after conclusion of the hearing. Now this order in writing is signed today on 11/07/2022. Sd/- Sd/- (CHANDRA MOHAN GARG) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 11.07.2022 Prabhat Copy forwarded to: 1. Appellant 2. Respondent 3. CIT MA No.65/Del/2019 M/s. Steering Securities vs. ITO Page 4 of 4 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW, DELHI