CHILD DEVELOPMENT PROJECT OFFICE, AJMER V. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAJIABAD

MA 69/JPR/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5205 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 11-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARYADDL CIT DHK
• Assessee Lawyers: ANKUR SALGIYA
• Keywords: Condonation of delay; TDS

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH LANHI XLKA ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM M.A. NO. 69/JP/2020 (ARISING OUT OF VK;DJ VIHY LA -@ ITA NO. 96/JP/2019 FINANCIAL YEAR : 2017-18 (24Q 1 ST QUARTER) CHILD DEVELOPMENT PROJECT OFFICE SHRINAGAR, 1, SHRINAGAR, AJMER- 305001. VS. A.C.I.T., CPC (TDS), GAZIABAD. TAN NO. JDHC01899C VIHYKFKHZ@ APPELLANT IZR ;FKHZ @ RESPONDE N T FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI ANKUR SALGIYA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 29/01/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 29/01/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. BY WAY OF THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALLING OF THE ORDER DATED 19/08/2020 PASSED IN ITA NO. 96/JP/2019 OF THIS TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. 2. THE HEARING OF THIS M.A. WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HAD FILED THE MAIN APPEAL WHICH WAS FIXED FOR HEARING ON 18/08/2020. HOWEVER, ON THE SAID MA 69/JP/2020_ CHILD DEVLP PROJECT OFFICE VS ACIT (TDS) 2 DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND ON PERUSAL OF THE CASE FILE, IT WAS NOTICED BY THE BENCH THAT THE APPEAL FILED BY THE ASSESSEE IS DELAYED BY 170 DAYS AND THERE WAS NO APPLICATION FOR SEEKING CONDONATION OF DELAY AND THE THEREFORE, THE BENCH HAD CONCLUDED THAT APPEAL FILED BY THE ASSESSEE WAS NOT VALID. APART FROM THAT THE BENCH ALSO ADJUDICATED THE MERITS OF THE APPEAL AND DISMISSED THE SAME EX PARTE VIDE ORDER DATED 19/08/2020. 4. NOW THE ASSESSEE HAS FILED THE PRESENT M.A. FOR SEEKING RECALLING OF THE APPEAL ON THE GROUND THAT THE ASSESSEE HAD NOT RECEIVED ANY NOTICE OF HEARING OF APPEAL AND IN ABSENCE OF ANY NOTICE OR INFORMATION, THE ASSESSEE OR HIS REPRESENTATIVE COULD NOT APPEAR BEFORE THE BENCH WHEN THE CASE WAS TAKEN UP FOR HEARING. THEREFORE, UNDER THESE CIRCUMSTANCES, THE ASSESSEE HAS FILED PRESENT M.A. FOR SEEKING RESTORATION OF ORDER OF THE TRIBUNAL DATED 19/08/2020. 5. BE THAT AS IT MAY, AFTER HEARING BOTH THE PARTIES AT LENGTH ON THIS M.A. SEEKING RECALLING OF THE EX PARTE ORDER, WE ARE OF THE VIEW THAT IT IS SETTLED LAW THAT NO BODY SHOULD BE CONDEMNED UNHEARD AND OPPORTUNITY OF HEARING MUST BE GIVEN. KEEPING IN VIEW THE FACTS THAT NO NOTICE WAS RECEIVED BY THE ASSESSEE AND WE COULD NOT FIND ANYTHING ON RECORD WHICH SUGGESTS THAT NOTICE WAS EVER SERVED UPON THE ASSESSEE FOR THE HEARING MA 69/JP/2020_ CHILD DEVLP PROJECT OFFICE VS ACIT (TDS) 3 OF THE MATTER. ACCORDINGLY, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER OF THE COORDINATE BENCH DATED 19/08/2020 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER AND STAGE. THE REGISTRY IS DIRECTED TO FIX THE APPEAL AS PER REGULAR HEARING AND IN THIS REGARD, NOTICE MAY BE SENT TO BOTH THE PARTIES AT THE EARLIEST. 6. IN THE RESULT, THIS MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY, 2021. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29/01/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- CHILD DEVELOPMENT PROJECT OFFICE, AJMER. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CPC (TDS), GAZIABAD. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (MA NO. 69/JP/2020) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR