ALLAHABAD BANK,ALIGARH vs. ITO TDS & SURVEY , ALIGARH

It was submitted by the Ld.AR for the assessee that the assessee was having good reason for nonappearance on the date fixed and the tribunal was M.A. Nos. 52 to 58/Ag/2019 (Assessment Years 2001-02 to 2007-08) 2 AND to 235/Ag/2017 (ASSESSMENT YEARs-2001-02 to 2007-08) intimated with respect to absence of the assessee and the authorised representative well in advance before the date of dismissal.

It was submitted by the Ld.AR that duly supported application was filed by the bank on 7/11/2019 for restoration of the appeal.

Per contra DR for the revenue had vehemently relied upon the order passed by the assessing officer as well as by the CIT (A). It was submitted that the appeal of the assessee were dismissed by the tribunal after considering the merit of the case as the assessee failed to comply with the direction issued earlier in the first round of appeal on 20 June 2014.

We have considered the rival contention of the parties and perused the material available on record, including the judgments cited at bar byboth the parties.

Undoubtedly the assessee did not appear on the date of hearing on 15th July 2019 however as per record the applications were filled with the registry for adjournment. However, the above said requests of the assessee for seeking adjournment were not brought to the notice of the tribunal at the time of passing of the order and therefore the Tribunal had dismissed the appeals of the assessee after recording the finding on merits of the case.

In our view as per ITAT rules, the order though passed on merit would continue to be an order passed experte as none appeared on behalf of the assessee. Hence it can be restored if the assessee shows reasons for non- appearance on the date .Before us the assessee had shown the plausible and bonafide reason for nonappearance which is clear from the averments made in the application for restoration. In the light of the above all the M.A. Nos. 52 to 58/Ag/2019 (Assessment Years 2001-02 to 2007-08) 3 AND to 235/Ag/2017 (ASSESSMENT YEARs-2001-02 to 2007-08) appeals of the assessee are restored to their original position Number and status.

In the light of the above all the applications for restoration of appeals filed by the assessee bank are allowed.

At the stage, it was also pointed out by the AR that the assessee had already availed the ongoing scheme of VivadToVishwas, it was also the case of the Ld.AR that the due taxes for all the seven years have been deposited with the revenue and the revenue had also issued from 3 as per the scheme. It was submitted that the assessee may be permitted to withdraw all the appeals after being restored in terms of the order/scheme of the act. However, assessee be given liberty to seek revival of the appeals if the revenue do not process the applications of the assessee in accordance with law.

. The revenue has no objection for withdrawal of the appeal in view of the averments that the assessee had already availed the scheme, further the revenue has no objection for revival of the appeals in case the application of the assessee are not processed in accordance with law.

We have considered the rival contention of the parties and perused the material available on record, including the judgments cited at bar during hearing by both the parties. As the assessee had already availed the scheme and the revenue had issued form 3 for all these assessment years, therefore in terms of scheme we find no difficulty in permitting the assessee to withdraw the appeals. Further the revenue is directed to process the applications of the assessee as the MA of the assessee had been allowed and restored to the original position and thereafter the appeals were permitted to be withdrawn in terms of the scheme. we