Serco India Pvt. Ltd., Gurgaon V. DCIT, Gurgaon

MA 656/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9742 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I1
• Assessment Year: 2009-2010
• Appeal Filed On: 31-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A NO. 656, 657/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY/ I-1 NEW DELHI SH. R. K. PANDA, ACC OUNTANT MEMBER AND MS SUCHITRA KAMBLE, JU DICIAL MEMBER M.A NO. 656/D EL/2019 IN (ITA NO. 1460/DEL/2014 ( A.Y. 2009-10) M.A NO. 657 /DEL/2019 IN (ITA NO. 2241/DEL/2015 ( A.Y. 2010-11) M/S. SERCO INDIA P. LTD. 6 TH FLOOR, TOWER-B, BUILDING NO. 8, DLF CYBER CITY, PHASE-II GURGAON PAN : AAJCS6704P (APPLICANT) VS DCIT CIRCLE-2 GURGAON (RESPONDENT) APPLICANT BY SH. SURESH KUMAR GUPTA, CA RESPONDENT BY MS. RINKU SINGH, SR. DR ORDER PER SUCHITRA KAMBLE, JM THESE MISCELLANEOUS APPLICATIONS ARE FILED AGAINST THE ORDER DATED 01.03.2017 PASSED BY THE TRIBUNAL. 2. THE LD. AR SUBMITTED AS UNDER :- 1) THE ABOVE CAPTIONED APPEAL WAS DECIDED BY THE H ON'BLE BENCH THROUGH AN ORDER PASSED EX-PARTE ON 01.03.201 7. 2. THE REASON FOR EX-PARTE DECISION WAS NON-APPEARANCE ON BEHALF OF THE APPELLANT ON THE DATE FIXED FOR HEARING ON 01.03.20 17. THE REASON FOR ABOVE NON-COMPLIANCE ON BEHALF OF THE ASSESSEE APPE LLANT WAS THAT THE NOTICE FIXING THE HEARING ON 01.03.2017 HAS NOT BEE N SERVED ON THE DATE OF HEARING 06.09.2019 DATE OF PRONOUNCEMENT 2 3 .0 9 .2019 2 M.A NO. 656, 657/DEL/2019 APPELLANT. THE ABOVE NOTICE WAS SENT THROUGH POST O N THE ADDRESS 6 LH FLOOR. TOWER-B, BUILDING NO.8, DLF CYBER CITY, PHAS E-LL, GURGAON. BUT PRIOR TO FIXATION OF ABOVE APPEAL, THE APPELLANT HAD SHIF TED ITS OFFICE TO 105, ASTRO COURT, B-WINGS, ABOVE AXIS BANK, SANSAWADI, A UNDH, PUNE, MAHARASHTRA-411007. DUE TO ABOVE REASON, THE NOTICE FIXING THE HEAR 15 FOR 01.03.2017 COULD NOT BE SERVED UPON THE APPELLA NT ASSESEE. AN AFFIDAVIT TO THIS EFFECT IS ENCLOSED HEREWITH. 3. THE ABOVE INTIMATION OF CHANGE OF ADDRESS COULD NO T BE INTIMATED TO THE HONBLE ITAT, DELHI BENCHES DUE TO CHANGE OF M ANAGEMENT IN THE COMPANY; THE NEW MANAGEMENT COULD NOT GET DETAILS O F APPEALS FILED AND HEIR STATUS. 4. IN ANY CASE, THE APPEAL UNDER REFERENCE HAS BEEN D ISMISSED BY APPLYING THE DECISIONS OF CIT VS MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT 230 ITR 480 (MP) AND WITHOUT DISPOSING OFF THE GROUNDS ON MERIT . THE ORDER OF APPEAL MAY KINDLY BE RECALLED AS IT WILL BE FAIR IN THE IN TEREST OF JUSTICE THAT THE GROUIDS OF APPEAL COVERED BY THE APPEAL UNDER REFER ENCE ARE ADJUDICATED ON MERITS. TO SUPPORT THE ABOVE VIEW, RELIANCE IS P LACED ON THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT V. S. CHERNIAPPA MUDALIAR [1969] 74 ITR 41 WHICH HAS NOT BEEN CONSIDERED IN T HE CASE OF MULTIPLAN INDIA (P.) LTD. (SUPRA). IT WAS HELD IN THE ABOVE T HAT DISMISSAL OF AN APPEAL CAN ONLY BE DONE BY GIVING A DECISION ON MERITS ON QUESTION OF FACTS AND LAW AND NOT BY MERELY DISPOSING OF THE APPEAL ON TH E GROUND THAT THE PARTY CONCERNED HAS FAILED TO APPEAR.' 5. THE ABOVE ORDER OF APPEAL WAS NOT SERVED UPON THE APPELLANT TILL DATE. THE APPELLANT OPTED TO MAKE THIS APPLICATION ON THE BASIS OF ORDER OF APPEAL DOWNLOADED FROM THE ONLINE ITAT PORTAL. 3. THE LD. DR HAD NO OBJECTION TO RESTORE THE MATTE R AND FOR HEARING THE APPEAL ON MERIT. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED ALL THE RELEVANT MATERIAL AVAILABLE ON RECORD. AFTER GOING THROUGH ALL THE R ECORDS, IT IS FOUND THAT THE REASONS FOR NON-APPEARING ON 01.03.2017 IS GENUINE. THEREFORE, WE ARE 3 M.A NO. 656, 657/DEL/2019 RECALLING THE ORDER DATED 01.03.2017 AND RESTORING THE APPEALS BEING ITA NO. 1460/DEL/2014 AND ITA NO. 2241/DEL/2014 FOR HEARING ON 06/11/2019. THE REGISTRY IS DIRECTED TO PLACE BOTH THE APPEALS FOR HEARING ON 06/11/2019 AND ISSUE NOTICE TO BOTH THE PARTIES ACCORDINGLY AT THE ADDRESS GIVEN BY THE ASSESSEE IN MISC. APPLICATION. THE MISC. APPLICATIO NS ARE ALLOWED. 5. IN RESULT, BOTH THE MISCELLANEOUS APPLICATIONS A RE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2019 . SD/- SD/- (R.K.PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 23/09/2019 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 M.A NO. 656, 657/DEL/2019 DATE OF DICTATION 0 6 /0 9 /2019 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