M/s. Green Mark Infra Ltd., New Delhi V. DCIT, New Delhi

MA 756/DEL/2018

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2271 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 07-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH GUPTA
• 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; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘FRIDAY-G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER MA Nos. 754 to 756/Del/2018 (Arising out of ITA Nos. 6206 to 6208/Del/2015 & CO Nos. 398 to 400/Del/2015) (Assessment Years : 2007-08 to 2009-10) Green Mark Infra Ltd. 5/5761, Dev Nagar, Karol Bagh, Near Yes Bank ATM, New Delhi PAN No. AAACJ 3650 Q Vs. DCIT Central Circle – 18 New Delhi (APPELLANT) (RESPONDENT) Assessee by Dr. Rakesh Gupta, Advocate Revenue by Shri Om Prakash, Sr. D.R. Date of hearing: 01/04/2022 Date of Pronouncement: 01/04/2022 ORDER PER ANIL CHATURVEDI, AM: The present Miscellaneous Applications are filed by the assessee u/s 254(2) of the Income tax Act, 1961 [for short, 'the Act'] for recalling the order of this Bench of the Tribunal dated 26.10.2018 in ITA No. 6206/DEL/2015 & CO No.398/Del/2015 for Assessment Year 2007-08, ITA No.6207/Del/2015 & CO 2 No.399/Del/2015 for A.Y. 2008-09 & ITA No.6208/Del/2015 & CO No.400/Del/2015 for A.Y. 2009-10. 2. Before us, Learned AR submitted that the captioned appeals were decided ex-parte. He submitted that the non-appearance from the side of assessee was on account of non-receipt of notice for hearing on the day when the appeals were fixed for hearing. In support of his contention about non-receipt of notice, he pointed to the affidavit filed by the director of the assessee. Learned AR submitted that the non-appearance by the assessee was not account of any malafide intention. He therefore submitted that in the interest of justice, the ex parte orders be recalled and the assessee be granted an opportunity of hearing. 3. Learned DR did not controvert the submissions made by the Learned AR but however objected to the request for recalling the order. He submitted that the Hon’ble Tribunal has passed speaking order and therefore the request of assessee for recalling of the order be dismissed 4. We have heard the rival submissions and considering the submission made by the assessee, in the Miscellaneous Application and the contention of the affidavit placed at record. Before us, no material has been placed by Revenue to demonstrate that the reasons given by assessee for non- 3 appearance by the assessee on the date of hearing was false. In view of the aforesaid facts and in view of the well settled principle that sufficient opportunity of hearing should be afforded to parties and no party should be condemned unheard, we are of the view that in the interest of the justice, ex parte orders passed by the Tribunal needs to be recalled. We therefore recall the order in ITA No.6206/Del/2015 & CO No.398/Del/2015 for A.Y. 2007-08, ITA No.6207/Del/2015 & CO No.399/Del/2015 for A.Y. 2008-09 and ITA No.6208/Del/2015 & CO No. 400/Del/2015 for A.Y. 2009-10 dated 26.10.2018 and direct the registry to fix the aforesaid appeals on 14.07.2022 . Since the date of hearing of the aforesaid appeals are pronounced in the open court, no separate notice of hearing is required to be issued to the parties. 5. In the result, all the MAs of the assessee are allowed. Order pronounced in the open court on 01.04.2022 Sd/- Sd/- (KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 01.04.2022 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 4 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 01.04.2022 Date on which the typed draft is placed before the dictating Member 01.04.2022 Date on which the approved draft comes to the Sr.PS/PS 01.04.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 01.04.2022 Date on which the fair order comes back to the Sr. PS/ PS 01.04.2022 Date on which the final order is uploaded on the website of ITAT 01.04.2022 Date on which the file goes to the Bench Clerk 01.04.2022 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order