Ajay Alloys (P) Ltd., New Delhi V. DCIT, Circle- 2(1), New Delhi

MA 35/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7355 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-05-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 18-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA no. 35/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M.A. No. 35/Del/2023 ( In ITA No. 7190/DEL/2017) [Assessment Year: 2012-13 M/s Ajay Alloys (P) Ltd., F-29/95, 2 nd Floor, Sector-7, Rohini, New Delhi-110085 PAN- AAECA9815E Vs DCIT, Central Circle-2(1), New Delhi. APPELLANT RESPONDENT Assessee represented by Shri Shantanu Jain, Adv. Department represented by Shri Sandeep Kr. Mishra, Sr. DR Date of hearing 03.05.2024 Date of pronouncement 08.05.2024 O R D E R PER ANUBHAV SHARMA, JM: Heard and perused the record. 2. The application is filed for recalling the order of coordinate Bench dated 08.08.2022 passed in the captioned appeal. During the course of hearing learned AR submitted that the notices were never received by the appellant and the assessee had left the address provided. 3. A perusal of the order dated 08.08.2022 shows that the Bench had observed that notices were served through DR and the report was filed by the Revenue that when the premises of the assessee was visited, no company was found to be in existence. Learned AR has provided the present address of the assessee as follows: 2 MA no. 35/Del/2023 “Plot No. 1035 A-1, Ground Floor, Kh No. 76/1, Tirthankar Nagar, Jain Colony Karala, Karala, North West Delhi, Delhi-110081” 4. In the light of aforesaid facts, we consider it an appropriate case to recall the order dated 08.08.2022 passed in ITA no. 7190/Del/2017. The appeal is restored to its original number and will be listed again for hearing in due course after issuing notices of hearing to the parties. Notice of hearing be issued to the assessee at the address provided above. Miscellaneous application stands allowed accordingly. Order pronounced in open court on 08.05.2024. Sd/- Sd/- (DR. B.R.R. KUMAR) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI