SRF Ltd., New Delhi V. ACIT, New Delhi

MA 688/DEL/2018

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1925 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 12-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “I-2” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & DR.B.R.R.KUMAR, ACCOUNTANT MEMBER M.A.No.-688/Del/2018 [In ITA No.80/Del/2016] [Assessment Year : 2011-12] SRF Limited, The Galleria, DLF Mayur Vihar, Unit No.236 & 237, Second Floor, Mayur Place, Noida Link Road, Mayur Vihar Phase-I Extension, Delhi-110091. PAN-AAACS0206P vs ACIT, Circle-1, LTU, New Delhi. APPELLANT RESPONDENT Appellant by Shri R.K.Kapoor, CA Respondent by Ms. Princy Singla, Sr.DR Date of Hearing 03.12.2021 Date of Pronouncement 03.12.2021 ORDER PER KUL BHARAT, JM : This Miscellaneous Application has been filed by the assessee seeking recalling of the order of the Tribunal dated 09.10.2018 in ITA No.80/Del/2016 for the Assessment year 2011-12. 2. Ld. Counsel for the assessee reiterated the submissions as made in the application. The relevant contents of the submission of the assessee are reproduced as under:- “In the meantime, the assessee checked the status of above appeal on the official website of ITAT (www.itat.nic.in). It was found from the website that aforesaid appeal had come up for hearing on 9th October, 2 | P a g e 2018. The Hon'ble Tribunal has been pleased to pass an Order dismissing the appeal in the aforesaid matter on 9th October, 2018 on the ground of non-prosecution. It is humbly submitted that it appears that due to some reasons the change in address has not been effected in the records of the Hon'ble ITAT. Further, in the meantime the Hon'ble ITAT might have issued notices at the old address which could not reach the assessee. Therefore, the matters could not be represented on the appointed date of hearing, i.e., 9th October, 2018. Even the dismissal order has the old address of the assessee and order of dismissal attached with the application has been downloaded from the website because the hard copy of the same has also not been received so far. It is therefore submitted that the hearing went unattended only for the reasons stated herein above and it is not that the assessee, after filing the appeals did not want to pursue the same seriously. Under the circumstances, it is prayed that the appeals which have been dismissed due to non-prosecution may kindly be recalled and assessee may be allowed to represent and argue the matter on the merits of the issues involved in the appeal. We are also enclosing herewith an Affidavit by the Managing Director of the assessee, certifying the contentions explained in this miscellaneous application. We shall be grateful if the Order dismissing the appeal is recalled and the appeal is heard on merits.” 3. Ld. Sr. DR opposed these submissions and submitted that the assessee ought to have been vigilant and to prosecute the appeal. 4. We have heard the rival contentions and perused the material available on record. It is stated by the Ld. Counsel for the assessee that the notice for hearing was not received by the assessee. He submitted that the change 3 | P a g e of address was duly notified to the Registry but the notice was not sent to the changed address. It is submitted that the absence from appearing before the Tribunal was bonafide therefore, he submitted that order may be recalled. The Tribunal had dismissed the appeal for non-prosecution of the assessee. The assessee has demonstrated reasonable cause for non-appearance before the Tribunal. We therefore, recall the order dated 09.10.2018 and direct the Registry to fix this appeal in due course. 5. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open Court on 03 rd December, 2021. Sd/- Sd/- (DR.B.R.R.KUMAR) (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