M/s. Bharat Petrocon Pvt, Ktd, New Delhi V. ITO, New Delhi

MA 521/DEL/2017

AI Insights

The case involves M/s. Bharat Petrocon Pvt. Ltd., the appellant, who filed a Miscellaneous Application seeking rectification of a previous order by the Income Tax Appellate Tribunal. The application pertained to the Assessment Year 2004-05. Despite multiple opportunities, the appellant did not attend the hearings nor rectify the defects in the application as noted by the Tribunal's Registry. Consequently, the Tribunal dismissed the application due to these ongoing issues.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131083 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 9 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-06-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 06-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A-FRIDAY” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER M.A.No.-521/Del/2017 [In ITA No.5434/Del/2012] [Assessment Year : 2004-05] M/s. Bharat Petrocon Pvt.Ltd., C/o-Shri V.K.Goel, 282, Boundry Road, Civil Lines, Meerut. PAN-AACCB0932D vs ITO, Ward-2(4), New Delhi. APPELLANT RESPONDENT Appellant by None Respondent by Shri Anuj Garg, Sr.DR Date of Hearing 16.06.2023 Date of Pronouncement 27.06.2023 ORDER PER KUL BHARAT, JM : The present Miscellaneous Application (M.A.) has been filed by the assessee seeking rectification of the order passed by the Tribunal in ITA No.5434/Del/2012 pertaining to Assessment Year 2004-05 vide order dated 30.06.2017. 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. It is noticed that no one has been attending the proceedings despite various opportunities given by the Tribunal to the assessee since 13.05.2022. It is also noticed that a defect notice was issued by the Registry for not filing the orders sought to be rectified. Page | 2 3. We have heard Ld. Sr. DR and perused the material available on record. We find that the assessee has failed to remove the defects as pointed out by the Registry and also did not attend the hearing of the M.A. We therefore, dismiss the Miscellaneous Application in ITA No.5434/Del/2012 [Assessment Year 2004-05] filed by the assessee being defective. 4. In the result, the M.A. filed by the assessee is dismissed. Order pronounced in the open Court on 27 th June, 2023. Sd/- Sd/- (M BALAGANESH) (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