Income Tax Appellate Tribunal - Delhi
M/S. Vinayak Rathi Steels Rolling Mills ... vs Dcit, New Delhi on 25 November, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'H': DELHI
BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER
AND
SHRI KUL BHARAT, JUDICIAL MEMBER
MA NO. 730/DEL/2018
In ITA No. 5506/DEL/2014
Assessment Year 2011-2012
Vinayak Rathi Steels DCIT, Circle 17(1) New
Rolling Mills P. Ltd.,
Delhi
Z-196, Loha Mandi, Narina
vs.
Industrial Area, New Delhi
[
PAN-AAACG1057A
(Appellant) (Respondent)
For Assessee : -None-
For Revenue : Shri Sanjay Kumar, Sr. D.R.
Date of Hearing : 18.11.2022
Date of Pronouncement : 25.11.2022
ORDER
PER ANIL CHATURVEDI, A.M.
The present Miscellaneous Application is filed by the assessee against the order of Tribunal dated 11.05.2018 in respect of appeal in ITA No.5506/DEL/2014 for A.Y. 2011-12.
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MA NO. 730/DEL/2018 In ITA No. 5506/DEL/2014 Assessment Year 2011-2012
2. There is no appearance from the side of the assessee. The case file reveals that even in the past none appeared on behalf of the assessee. We therefore proceed to dispose of the Miscellaneous Application ex parte-qua the assessee.
3. Ld.A.R. has submitted the sworn affidavit of the assessee, wherein assessee inter-alia explained the reasons for non-attendance on the date of hearings to be non-receipt of the notices by the assessee and that non-appearance was not due to any malafide intention but was a bonafide mistake. It was prayed that in the interests of justice the order be recalled and assessee be granted an opportunity for hearing.
4. Before us, Ld. DR submitted that the Miscellaneous Application of the assessee is misplaced and the same be dismissed.
5. We have heard the rival submissions and after considering the submissions made by the applicant in the 3 MA NO. 730/DEL/2018 In ITA No. 5506/DEL/2014 Assessment Year 2011-2012 Miscellaneous Application and the contents of affidavit placed on record, we are of the view that in the interest of justice the ex-parte order passed by the Tribunal on 11.05.2018 needs to be recalled. We therefore recall the order in ITA No.5506/DEL/ 2014 dated 11.05.2018 (supra) and direct the Registry to fix the hearing of this appeal on 02.01.2023. The Registry is directed to issue the notice of the both parties hearing as per the prescribed procedure.
5. In the result, Miscellaneous Application of assessee is allowed.
Order pronounced on 25th day of November, 2022 Sd/- Sd/-
(KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi, Dated 25/11/2022 NV/-
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MA NO. 730/DEL/2018 In ITA No. 5506/DEL/2014 Assessment Year 2011-2012 Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT Delhi Bench, Delhi
6. Guard File.
// BY Order // Assistant Registrar : ITAT Delhi Bench : Delhi