M/s. Gayatri Sewa Sansthan, Ghaziabad V. DCIT, Ghaziabad

MA 876/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3230 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 31-12-0000
• Assessment Year: 2012-2013
• Appeal Filed On: 12-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER MA No.876/Del/2019 (Arising out of ITA No.1927/Del/2016) ASSESSMENT YEAR 2012-13 M/s Gayatri Sewa Sansthan 155, G.T. Road Panchwati Ghaziabad (UP) PAN-AAATG 1960H Vs. DCIT Circle-I Ghaziabad (Appellant) (Respondent) Appellant By Ms. Shivangi Jain, CA Respondent by Sh. Kanav Bali, Senior Departmental Representative (“Sr. DR” for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) The assessee’s appeal in ITA No.1927/Del/2016 filed against the impugned appellate order dated 10.02.2016 of Learned Commissioner of Income Tax (Appeals), Aligarh was dismissed in Income Tax Appellate Tribunal (“ITAT” for short) vide order dated 02/01/2019 in ITA No.1927/Del/2016 for Assessment Year 2012- 13, in limine. The assessee’s appeal was dismissed in limine, ex- MA.876/Del/2019 Gayatri Sewa Sansthan vs. DCIT Page 2 of 4 parte qua the appellant assessee, as the assessee was not represented on the date of hearing on 02.01.2029. However, it was also clarified in the aforesaid order dated 02/01/2019 of ITAT that the assessee would be at liberty to approach ITAT for recall of the order and for restoration of the appeal under relevant provisions of law if the assessee was able to show that there was reasonable cause for non representation on the part of the assessee on the date of hearing. (B) This Miscellaneous Application (“MA”, for short) before us has been field by the assessee requesting for restoration of the assessee’s appeal. In the MA, the assessee has explained cause for non representation on 02/01/2019, stating that the assessee did not receive any notice fixing the date of hearing including the one, inter alia, intimating the date of hearing on 02/01/2019. The MA is also supported by an affidavit dated 13/12/2019 of Secretary of the assessee Trust/AOP. At the time of hearing of this MA on 12/08/2022, the Ld. Authorized Representative for the assessee submitted that there was reasonable cause for non representation on 02/01/2019 as the assessee did not receive any notice fixing MA.876/Del/2019 Gayatri Sewa Sansthan vs. DCIT Page 3 of 4 the date of hearing, including the one, intimating the date of hearing on 02/01/2019. She requested for restoration of appeal of the assessee filed vide ITA No.1927/Del/2016. The Learned Sr. DR for Revenue did not express any objection to the submissions made by the learned Authorized Representation of the assessee. The Ld. Sr. Departmental Representative for Revenue left it to the discretion of the Bench to decide whether the assessee’s appeal vide ITA No.1927/Del/2016 is to be restored. (C) We have perused the materials on record. We have heard both sides. There was no material dispute between the representatives of the two sides at the time of hearing before us. The Ld. Sr. Dr for Revenue expressed no objection to assessee’s request for restoration of appeal. We are of the view that there was reasonable cause for non-representation on the assessee’s part at the time of hearing of assessee’s appeal (vide ITA No.1927/Del/2016) on 02/01/2019 as the assessee had not received notice of hearing. Accordingly, we set aside the aforesaid ex-parte order dated 02/01/2019 in ITA No.1927/Del/2016 and we restore the assesse’s appeal for de- novo order by a regular Bench of ITAT. MA.876/Del/2019 Gayatri Sewa Sansthan vs. DCIT Page 4 of 4 (E) In the result, for statistical purposes, this Miscellaneous Application filed by the assessee is allowed. Our order was already pronounced orally on 12 th August, 2022 in Open Court, in the presence of representatives of both sides, after conclusion of the hearing. Now this order in writing is signed today on 12/08/2022. Sd/- Sd/- (CHANDRA MOHAN GARG) (ANADEE NATH MISSHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:12 th August, 2022 Pk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI