SHREEVAR OVERSEAS LIMITED,DELHI V. INCOME TAX OFFICER, WARD 23(3), NEW DELHI, DELHI

MA 72/DEL/2025

AI Insights

The case involves Shreevar Overseas Limited, the appellant, against the Income Tax Officer, the respondent, concerning an appeal initially heard and decided without the presence of the appellant's representative. The appellant's counsel was engaged in a High Court proceeding on the scheduled date of the Tribunal hearing and could not attend, leading to a junior colleague seeking an adjournment. The Tribunal, however, proceeded with the hearing based solely on the respondent's submissions, resulting in a decision that remanded the matter back to the CIT(A) based on alleged errors in the CIT(A)'s handling of the case. The appellant contested this decision, arguing that it was based on incorrect facts presented by the respondent and sought the recall of the Tribunal's order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711228 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2014-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR

Judgement Text

"1 M.A No. 72/Del/2025 Sheeervar Overseas Ltd.Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRIYOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER, M. A NO.72/Del/2025 (A.Y 2014-15 in (in ITA No.3793/Del/2024) Shreevar Overseas Limited A-20, Phase-1, Naraina Industrial Area, New Delhi PAN: AADCS5853R (APPELLANT) vs Income Tax Officer Ward 23(3), Room No. 246, 2nd Floor, Central Revenue Building, I. P. Estate, New Delhi (RESPONDENT)) Applicant by Sh. VivekSareen, Adv Respondent by Sh. Manoj Kumar, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The above mentioned Miscellaneous Application is filed in respect of the order dated 28/02/2025 passed by the Tribunal inITA No. 3793/Del/2024 for Assessment Year 2014-15. 2. The Ld. Counsel for the Assessee submitted that when the Appeal was called, the Assessee's Representative of the Assessee was on his leg before the Hon'ble High Court, therefore, an application for adjournment has been filed by the junior colleague, however, the Tribunal proceeded to hear the Department's Representative and disposed the Appeal by remitting the issue to the file of the Ld. CIT(A). The Ld. Counsel further submitted that the Tribunal based on the Date of Hearing 25.07.2025 Date of Pronouncement 25.07.2025 Printed from counselvise.com 2 M.A No. 72/Del/2025 Sheeervar Overseas Ltd.Vs. ITO submissions made by the Department's Representative, remanded the matter to the file of the Ld. CIT(A) on the ground that the Ld. CIT(A) has committed error in not giving sufficient time to the A.O. to file the Remand Report. However, the Ld. Counsel submitted that the First Appeal has been decided by the Ld. CIT(A) de-hors the additional documents filed by the Assessee, therefore, the Ld. CIT(A) has not committed any error. Further submitted that the Tribunal based on the incorrect fact canvassed by the Department's Representative, came to an erroneous conclusion and restored the matter to the file the Ld. CIT(A), which is error apparent from record, thus sought for restoring the Appeal. 3. Per contra, the Department's Representative relying on the order of the Tribunal sought for dismissal of the present M.A. 4. We have heard both the parties and perused the material available on record. It is not in dispute that arguing the counsel for the Assessee has not appeared on the date of hearing and an adjournment has been sought by the junior colleague of the Assessee's Representative. However, the Appeal has been decided on hearing the Ld. Department's Representative. It is argued by the Advocate before us that the Counsel was on his leg before the Hon'ble High Court on the date of hearing of the ITA and an application for adjournment has been filed by the junior colleague, however, the Tribunal proceeded to Printed from counselvise.com 3 M.A No. 72/Del/2025 Sheeervar Overseas Ltd.Vs. ITO hear the Department's Representative and disposed the Appeal by remitting the issue to the file of the Ld. CIT(A) and also submitted that the Tribunal based on the incorrect fact canvassed by the Department's Representative, came to an erroneous conclusion and remanded the matter to the file the Ld. CIT(A) which is error apparent from record. Considering the fact that the Appeal has been decided without hearing the Representative of the Assessee, in the interest of justice, we recall the order dated 28/02/2025 and the registry is directed to fix the Appeal for hearing in due course. 5. In the result, M.A filed by the Assessee is allowed. Order pronounced in the open court on 25/07/2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/07/2025 R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com 4 M.A No. 72/Del/2025 Sheeervar Overseas Ltd.Vs. ITO Printed from counselvise.com "