NS Papers Ltd., Muzaffarnagar V. DCIT, Muzaffarnagar

MA 401/DEL/2019

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1155 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-06-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 12-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & Dr.B.R.R.KUMAR, ACCOUNTANT MEMBER M.A.No.401/Del/2019 [In ITA No.3616/Del/2016] [Assessment Year : 2011-12] N S Papers Ltd., 8 th K.M.Stone, Meerut Road, Muzaffarnagar. PAN-AAACR7902B vs DCIT, Circle-2, Muzaffarnagar. APPELLANT RESPONDENT Appellant by None Respondent by Shri Vivek Vardhan, Sr.DR Date of Hearing 28.06.2024 Date of Pronouncement 05.07.2024 ORDER PER KUL BHARAT, JM : By this Miscellaneous application, the assessee is seeking recalling of the ex-parte order dated 06.03.2019 passed by the Tribunal in ITA No.3616/Del/2016 for the Assessment Year 2011-12. 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. It is seen from the records that no one has been attending the proceedings despite various opportunities were given to the assessee. Notices of hearing are returned back by the Postal Authority despite more than seven times the notices of hearing sent by the Registry through Speed Post. Under these facts, the application was taken up for hearing in the absence of the assessee and is being decided on the basis of material available on record. 3. Ld. Sr. DR for the Revenue opposed the submissions made in the application and contended that the assessee has been throughout negligent Page | 2 and even before this Tribunal, there was no representation by the assessee. He submitted that the application be dismissed with cost. 4. We have heard Ld. Sr. DR for the Revenue and perused the material available on record. It is seen from the records that various opportunities have been given to the assessee and the notices of hearing were returned back unserved. Under these facts, we are left with no option but to dismiss this Miscellaneous Application for want of prosecution. The M.A. filed by the assessee is accordingly, dismissed. 5. In the result, the Miscellaneous application of the assessee is dismissed. Order pronounced in the open Court on 05 th July, 2024. Sd/- Sd/- (Dr.B.R.R.KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI