Jaiprakash Associates Ltd., Noida V. DCIT, CIRCLE- 1, Noida

MA 212/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8757 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 17-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHWINI KUMAR GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Yogesh Kumar US, Judicial Member MA Nos.211 & 212/Del/2021 MA No. 243/Del/2021 Arising In ITA Nos.3876 to 3878/Del/2018 Asstt. Years: 2010-11 to 2012-13 Jaiprakash Associates Ltd., Sector-128, Noida, UP 201304 Vs The DCIT, Circle-1 Noida (ASSESSEE) (RESPONDENT) PAN No. AABCB 1562 A Assessee by : Sh. Ashwini Kumar Garg, Adv. Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 09.02.2024 Date of Pronouncement: 13.02.2024 ORDER Per Dr. B. R. R. Kumar:- Heard the arguments of both the parties and perused the material available on record. 2. We find that the order of the Tribunal has been passed ex-parte. The appeal was dismissed based on the information provided by the Revenue, that the assessee has filed appeal before the NCLT. It was submitted that there was no such appeal filed before the NCLT in the case of this assessee. Hence, the case is being recalled to be posted for hearing afresh. The registry is directed to issue notice to both the parties. 2 MA Nos.211, 212 & 243/Del/2021 Jaiprakash Associates Ltd. 3. In the result, the Miscellaneous Applications of the assessee are allowed. Order Pronounced in the Open Court on 13/02/2024. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 13/02/2024 *NV, Sr. PS* Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI