1                 M.A No. 656, 657/Del/2019


                    IN THE INCOME TAX APPELLATE TRIBUNAL
                         DELHI BENCH: `FRIDAY/ I-1' NEW DELHI

                      SH. R. K. PANDA, ACCOUNTANT MEMBER
                                        AND
                     MS SUCHITRA KAMBLE, JUDICIAL MEMBER

                          M.A No. 656/Del/2019 in
                    (ITA No. 1460/DEL/2014 ( A.Y. 2009-10)
                            M.A No. 657/Del/2019 in
                    (ITA No. 2241/DEL/2015 ( A.Y. 2010-11)


       M/s. Serco India P. Ltd.               Vs   DCIT
       6th Floor, Tower-B,                         Circle-2
       Building No. 8, DLF Cyber City,             Gurgaon
       Phase-II
       Gurgaon
       PAN : AAJCS6704P
       (APPLICANT)
                                                    (RESPONDENT)

                   Applicant by      Sh. Suresh Kumar Gupta, CA
                   Respondent by     Ms. Rinku Singh, SR. DR

                   Date of Hearing            06.09.2019
                   Date of Pronouncement      23.09.2019

                                     ORDER

PER SUCHITRA KAMBLE, JM

       These Miscellaneous Applications are filed against the order dated
01.03.2017 passed by the Tribunal.

2.     The Ld. AR submitted as under :-


     "1) The above captioned appeal was decided by the Hon'ble Bench
     through an order passed Ex-parte on 01.03.201 7.

     2. The reason for Ex-parte decision was non-appearance on behalf of the
     appellant on the date fixed for hearing on 01.03.2017. The reason for
     above non-compliance on behalf of the assessee appellant was that the
     notice fixing the hearing on 01.03.2017 has not been served on the
                                            2                  M.A No. 656, 657/Del/2019







     appellant. The above notice was sent through post on the address 6lh
     Floor. Tower-B, Building No.8, DLF Cyber City, Phase-ll, Gurgaon. But prior
     to fixation of above appeal, the appellant had shifted its office to 105,
     Astro Court, B-Wings, Above Axis Bank, Sansawadi, Aundh, Pune,
     Maharashtra-411007. Due to above reason, the notice fixing the hear 15
     for 01.03.2017 could not be served upon the appellant assesee. An
     affidavit to this effect is enclosed herewith.


     3. The above intimation of change of address could not be intimated to
     the hon'ble    ITAT, Delhi Benches due to change of management in the
     company; the new management could not get details of appeals filed and
     heir status.


     4. In any case, the appeal under reference has been dismissed by
     applying the decisions of CIT vs Multiplan India (P) Ltd. (1991) 38 ITD
     320 (Del) and Estate of Late Tukojirao Holkar vs CWT 230 ITR 480
     (MP) and without disposing off the grounds on merit. The order of appeal
     may kindly be recalled as it will be fair in the interest of justice that the
     grouids of appeal covered by the appeal under reference are adjudicated
     on merits. To support the above view, reliance is placed on the decision of
     the Hon'ble Supreme Court in the case of CIT v. S. Cherniappa Mudaliar
     [1969] 74 ITR 41 which has not been considered in the case of Multiplan
     India (P.) Ltd. (supra). It was held in the above that dismissal of an appeal
     can only be done by giving a decision on merits on question of facts and
     law and not by merely disposing of the appeal on the ground that the
     party concerned has failed to appear."


     5. The above order of appeal was not served upon the appellant till date.
     The appellant opted to make this application on the basis of order of
     appeal downloaded from the Online ITAT portal."

3.      The Ld. DR had no objection to restore the matter and for hearing the
appeal on merit.






4.      We have heard both the parties and perused all the relevant material
available on record. After going through all the records, it is found that the
reasons for non-appearing on 01.03.2017 is genuine.            Therefore, we are
                                       3                  M.A No. 656, 657/Del/2019


recalling the order dated 01.03.2017 and restoring the appeals being ITA No.
1460/Del/2014 and ITA No. 2241/Del/2014 for hearing on 06/11/2019.
The registry is directed to place both the appeals for hearing on 06/11/2019
and issue notice to both the parties accordingly at the address given by the
Assessee in Misc. Application. The Misc. Applications are allowed.

5.    In result, both the Miscellaneous Applications are allowed.
      Order pronounced in the Open Court on 23rd September, 2019.


        Sd/-                                          Sd/-
   (R.K.PANDA)                                  (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER                                JUDICIAL MEMBER

Dated: 23/09/2019
*Binita*

Copy forwarded to:

1.                         Appellant
2.                         Respondent
3.                         CIT
4.                         CIT(Appeals)
5.                         DR: ITAT




                                                 ASSISTANT REGISTRAR

                                                   ITAT NEW DELHI
                            4                        M.A No. 656, 657/Del/2019




Date of dictation                                    06/09/2019

Date on which the typed draft is placed before the
dictating Member

Date on which the typed draft is placed before the
Other Member

Date on which the approved draft comes to the Sr.
PS/PS

Date on which the fair order is placed before the
Dictating Member for pronouncement

Date on which the fair order comes back to the Sr.
PS/PS

Date on which the final order is uploaded on the
website of ITAT

Date on which the file goes to the Bench Clerk

Date on which the file goes to the Head Clerk