M/s. Rasandik Engineering Industries India Ltd., Gurgaon V. DCIT, New Delhi

MA 670/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9743 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 24-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A NO. 668, 670/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY/ F NEW DELHI SH. R. K. PANDA, ACC OUNTANT MEMBER AND MS SUCHITRA KAMBLE, JU DICIAL MEMBER M.A NO. 668/D EL/2017 IN (ITA NO. 5936/DEL/2014 ( A.Y. 2010-11) M.A NO. 670 /DEL/2017 IN (ITA NO. 5937/DEL/2014 ( A.Y. 2011-12) RASANDIK ENGINEERING INDUSTRIES INDIA LTD., 525, GROUND FLOOR, UDYOG VIHAR PHASE-V NEAR TRIDENT HOTEL GURGAON PAN : AAACR3381R (APPLICANT) VS DCIT LARGE TAXPAYER UNIT NEW DELHI (RESPONDENT) APPLICANT BY NONE RESPONDENT BY SH. N.K.BANSAL, SR. DR ORDER PER SUCHITRA KAMBLE, JM THESE MISCELLANEOUS APPLICATIONS ARE FILED AGAINST THE ORDER DATED 04.10.2017 PASSED BY THE TRIBUNAL. 2. AT THE TIME OF HEARING, NONE APPEARED FOR THE AS SESSEE THEREFORE, WE ARE TAKING UP THE SUBMISSIONS IN THE MISCELLANEOUS APPLICATION AS THE SUBMISSIONS OF THE ASSESSEE. THE SAME ARE AS UNDER :- 1) THAT THE PETITIONER HAS COME ACROSS AN EX-PARTE ORDER WHEREBY APPEAL WAS DISMISSED VIDE ORDER DATED 04-10-2017 2) THAT DUE TO CHANGE OF ADDRESS, THE NOTICE OF HEARI NG WAS NOT RECEIVED AND CONSEQUENTLY THE HEARING OF APPEAL COULD NOT BE ATTENDED TO (AN AFFIDAVIT TO THIS EFFECT IS ATTACHED WITH THIS APPL ICATION). DATE OF HEARING 06.09.2019 DATE OF PRONOUNCEMENT 23 .0 9 .2019 2 M.A NO. 668, 670/DEL/2017 3) THAT THE ORDER IS A COMBINED ORDER FOR ITA NO. 593 7/DEL/2014 FOR ASSESSMENT YEAR 2011-12 AS WELL WHEREIN AN APPLICAT ION FOR CHANGE IN ADDRESS WAS FILED ON 21-03-2016 ALONGWITH FORM NO. 36 AND GROUNDS OF APPEAL WITH NEW ADDRESS. THE SAME HAS ALSO NOT BEEN CONSIDERED FOR SENDING THE NOTICE AT THE CORRECT ADDRESS. 4) THAT THE DEFAULT IN ATTENDING THE HEARING WAS DUE TO THE AFORESAID CAUSE AND NOT DELIBERATE. 5) THAT NO OTHER APPLICATION HAS BEEN FILED U/S 254(2 ) OF THE INCOME TAX ACT, 1961. IN VIEW OF THE ABOVE, IT IS PRAYED THAT THE ORDER D ATED 04-10-2017 MAY KINDLY BE RECALLED FOR FRESH HEARING OF THE APPEAL. 3. THE LD. DR HAD NO OBJECTION TO RESTORE THE MATTE R AND FOR HEARING THE APPEAL ON MERIT. 4. WE HAVE HEARD THE LD. DR AND PERUSED ALL THE REL EVANT MATERIAL AVAILABLE ON RECORD. AFTER GOING THROUGH ALL THE RE CORDS, IT IS FOUND THAT THE REASONS FOR NON-APPEARING ON 04.10.2017 IS GENUINE. THEREFORE, WE ARE RECALLING THE ORDER DATED 04.10.2017 AND RESTORING THE APPEALS BEING ITA NO. 5936/DEL/2014 AND ITA NO. 5937/DEL/2014 FOR HEARING ON 21/10/2019. THE REGISTRY IS DIRECTED TO PLACE BOTH THE APPEALS FOR HEARING ON 21/10/2019 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 M.A NO. 668, 670/DEL/2017 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 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