(Uday Umesh Lalit and Indu Malhotra, JJ.)
Principal Commissioner of Income Tax (Central)-1 ________ Petitioner;
v.
NRA Iron & Steel Pvt. Ltd. __________________________ Respondent.
MA No. 814 of 2019 In CA No. 2463/2019, decided on August 19, 2019
(For Admission; IA No. 44401/2019 – For Recalling The Courts Order; and, IA No. 62129/2019-Recalling the Courts Order)
The Order of the court was delivered by
Order
1. M.A. No. 814 of 2019 has been preferred by NRA Iron & Steel Pvt. Ltd. Seeking recall of judgment dated 05.03.2019 passed by this Court in CIT v. NRA Iron & Steel (P) Ltd.1 arising out of Special Leave Petition (Civil) No. 29855 of 2018.
2. In support of the application, it is submitted that the Notices issued by this Court were served on one Mr. Sanjeeva Narayan, Chartered Accountant at the following address:
“NRA Iron & Steel Pvt. Ltd.
310, 3rd Floor, E-Block
International Trade Tower,
Nehru Place, New Delhi.
3. It is also submitted that notices were never served on the respondent in said Civil Appeal and due to some oversight the concerned Chartered Accountant did not inform the respondent, with the result, the appeal went completely unrepresented on behalf of the respondent.
4. It is accepted that Mr. Sanjeeva Narayan, Chartered Accountant has been representing the respondent in matters before the Income-Tax Authorities and still continues to represent the respondent.
5. It is also submitted that the cross objections filed before the Income Tax Appellate Tribunal were filed with new address of the respondent and, as such, it was the new address which was part of the record. However, the processes were directed at the old address, though the service of notice was effected upon said Mr. Sanjeeva Narayan, Chartered Accountant.
6. Before dealing with any of these submissions, we call for the original record from Income Tax Appellate Tribunal, New Delhi as well as the Delhi High Court2.
7. The Registry of the Income Tax Appellate Tribunal, New Delhi is directed to send the entire record pertaining to ITA No. 3611/Del./2014, and, the Registry of Delhi High Court2 is directed to send the entire record pertaining to the Income Tax Appeal No. 244/2018. The records shall be sent to this Court in sealed cover as early as possible.
8. List this matter for further consideration on 23.09.2019.
9. In the meantime, the Revenue may file its objections to this Miscellaneous Application.
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1 2019 SCC OnLine SC 311
2 CIT v. NRA Iron & Steel (P) Ltd., 2018 SCC OnLine Del 13331
