M/s. Shring Construction Company Pvt. Ltd., Dehradun V. DCIT, Muzaffarnagar

MA 763/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4473 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOHAIL MALIK
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER MA NO.763/DEL/2019 ARISING OUT OF ITA NO.3615/DEL/2016 (ASSESSMENT YEAR 2011-12) M/S SHRING CONSTRUCTION COMPANY PVT. LTD. D-245, NEHRU COLONY, HARIDWAR ROAD, MUZAFFARNAGAR. PANAABCR 4560L VS. DY. CIT, CIRCLE-1, MUZAFFARNAGA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. ANKIT GUPTA, ADV. RESPONDENT BY SH. SOHAIL MALIK, SR. DR DATE OF HEARING 26.02.2021 DATE OF PRONOUNCEMENT 21.05.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED B Y THE ASSESSEE SEEKING RECALL OF EX-PARTE ORDER DISMISSING OF ASSESSEES APPEAL VIDE ORDER DATED 31.05.2019 IN ITA NO. 3615/ DEL/2016. IT IS THE SUBMISSION OF THE ASSESSEE THAT THIS TRIBUNA L HAD DISMISSED 2 MA NO.763/DEL/2019 M/S SHRING CONSTRUCTION COMPANY PVT. LTD. VS . DCIT THE APPEAL OF THE ASSESSEE AS NONE WAS PRESENT ON B EHALF OF THE ASSESSEE. IT IS FURTHER SUBMISSION OF THE ASSESSEE THAT THE REASON FOR NON APPEARANCE WAS THAT THE COUNSEL FOR THE ASSE SSEE SH. ANKIT GUPTA, ADVOCATE HAS SOMEHOW WRONGLY ENTERED THE DATE OF HEARING IN THE CASE DIARY. COPY OF THE CASE DIARY HAS ALSO BEEN ENCLOSED. AN AFFIDAVIT TO THE EFFECT HAS ALSO BEEN FURNISHED IN THIS REGARD AND IT IS THE PRAYER OF THE ASSESSEE THAT THE ORDER MAY BE RE CALLED AND THE APPEAL MAY BE FIXED FOR REGULAR HEARING. 2.0 THE LD. SR. DEPARTMENTAL REPRESENTATIVE (DR) H AD NO OBJECTION TO THE RECALL OF THE ORDER. 3.0 HAVING HEARD BOTH THE PARTIES AND AFTER HAVING GONE THROUGH THE RECORD, WE ARE OF THE VIEW THAT THE ASSE SSEE WAS PREVENTED BY A REASONABLE CAUSE FROM ATTENDING THE HEARING ON THE DESIGNATED DATE. WE ARE ALSO FEEL THAT THE BONAFIDE OF THE ASSESSEE ARE BEYOND DOUBT AS NO ASSESSEE WOULD BENEFIT FROM NON- APPEARANCE ON THE APOINTED DATE. THEREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE WE RECALL THE ORDER DATED 31.05 .2019 AND DIRECT THE REGISTRY TO FIX THE DATE OF HEARING ON 7 TH JUNE, 2021. SINCE, THE 3 MA NO.763/DEL/2019 M/S SHRING CONSTRUCTION COMPANY PVT. LTD. VS . DCIT DATE OF HEARING WAS ANNOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF, THE ISSUANCE OF NOTICE IS HEREBY DISPENSED WITH. 4.0 IN THE FINAL RESULT, THE MISC. APPLICAT ION STANDS ALLOWED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 26/02/2021 BUT ORDER SIGNED ON 21/05/2021. SD/- SD/- (N.K. BILLAIYA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21/05/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI