ACIT, New Delhi V. Smiriti Buildcon Pvt. Ltd., New Delhi

MA 881/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3095 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 25-08-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 22-12-2019
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

1 M.A No. 881/Del/2019 in (ITA No. 4951/Del/2015) M/s Smriti Buildcon) IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE DR. B.R.R KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 881/Del/2019 (A.Y 2007-08) in I.T.A .No.-4951/Del/2015 M/s Smriti Buildcon Pvt. Ltd. 527B, 5 th Floor, Plot-D, D-Mall District Centre, Paschim Vihar New Delhi PAN: AAKCS6026M (APPLICANT) vs ACIT Central Circle-04, New Delhi (RESPONDENT) Applicant by Ms. Gunjan Jain, Adv Respondent by Sh. Anuj Garg, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present Miscellaneous Application has been filed by the assessee seeking for recalling the order dated order dated 11/02/2019 in ITA No. 4951/Del/2015 for Assessment Year 2007-08. 2. The Ld. Counsel for the assessee submitted that the above Appeal was fixed for hearing on 11/02/2019 and the notice has been sent to the old Address i.e. “B-53, B-1, Community Centre, Janak Puri, New Delhi-110058.” Further, the Ld. Counsel for the assessee submitted that the address of the assessee got changed and the same has been intimated to the Tribunal vide Date of Hearing 26.08.2022 Date of Pronouncement 26.08.2022 2 M.A No. 881/Del/2019 in (ITA No. 4951/Del/2015) M/s Smriti Buildcon) letter dated 03/03/2017 by filing the revised Form No. 36 by stating the new Address as follows: “527 B, 5 th Floor, Plot-D, D-Mall, District Centre, Paschim Vihiar, New Delhi-110087.” Further contended that the Tribunal must have sent the notice the old address wherein the assessee was not residing which was ultimately resulted in passing the ex-parte order dated 11/02/2019. 4. The Appeal filed by the assessee in ITA No. 4951/Del/2015 has been dismissed ex-parte without deciding the case on merit and the representative of the assessee has also claimed that the assessee has not been served with the notice issued by the Tribunal, we are of the opinion that, in the interest of justice the ex-parte dismissal order of the Tribunal deserves to be set aside. Thus, the order dated 11/02/2019 is hereby recalled and re-fixe for hearing on 20 th October, 2022 and no separate notice will be issued. 5. The appeal is ordered to be restored to its original number and Registry is directed to fix the appeal for hearing on 20 th October, 2022 and notify the parties concerned. 6. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 26 th August, 2022. Sd/- Sd/- ( DR. BRR KUMAR ) (YOGESH KUMAR U.S.,) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.08. 2022. 3 M.A No. 881/Del/2019 in (ITA No. 4951/Del/2015) M/s Smriti Buildcon) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 M.A No. 881/Del/2019 in (ITA No. 4951/Del/2015) M/s Smriti Buildcon)