PACIFIC PROJECTS LIMITED Vs. ASSTT CIT

JUDGEMENT

(1.) Present writ petition has been filed challenging the order dated 29th July, 2019 passed by the ITAT dismissing the miscellaneous application filed by the petitioner/assessee under Section 254(2) for recall of the ex-parte order dated 01st September, 2017 whereby the matter was remanded to the Assessing Officer to decide the matter afresh after examining all documents, including additional evidences as well as books of accounts, bills and vouchers, etc.

(2.) The ITAT in its order dated 29 th July, 2019 held that it had no power to condone the delay in filing the application under Section 254(2) as the petitioner had filed the miscellaneous application after six months from the end of the month in which the impugned order had been passed.

(3.) It is the case of the appellant/assessee that it had changed its address and shifted to 301-307, 3rd Floor, Plot No. 9, DDA Service Centre, Rohini, Delhi-110085 from Safeway House, D-4, Commercial Complex, Prashant Vihar, New Delhi-110085 w.e.f. 15th November, 2008 and this fact had been mentioned in the appeal filed by the assessee in Form No. 35 against the order dated 02nd December, 2018 passed by the DCIT, Circle 14(1) New Delhi.