Rana Iron & Power Ltd., Muzaffarnagar V. DCIT, Muzaffarnagar

MA 619/DEL/2018

AI Insights

The case involves M/s. Rana Iron & Power Ltd, formerly known as M/s. Rana Sponge Ltd., which filed a Miscellaneous Application (MA No. 619/Del/2018) in relation to an earlier Tribunal decision (ITA No. 155/Del/2015) that dismissed their appeal for non-appearance. The assessee explained that the business had closed down, leading to a failure in communication regarding the Tribunal's notice. The Tribunal found the reasons for non-appearance sufficient and recalled the dismissal order, allowing the appeal to be heard again.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131842 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 16-03-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 03-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘F’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 619/Del/2018 (in ITA No. 155/Del/2015 : Asstt. Year: 2008-09) M/s. Rana Iron & Power Ltd., Formerly known as M/s. Rana Sponge Ltd., Rana Chowk, Meerut Road, Muzaffarnagar Vs. DCIT, Circle-1, Muzaffarnagar (APPELLANT) (RESPONDENT) PAN No. AACCR5517L Assessee by : None Revenue by : Sh. Kumar Parnav, Sr. DR Date of Hearing: 17.03.2023 Date of Pronouncement: 04.05.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This Miscellaneous Application is filed by the assessee in ITA No. 155/Del/2015 passed by the Tribunal on 04.04.2018. 2. The appeal has been dismissed owing to non-appearance of the assessee with liberty to approach the Tribunal for recalling of the order and explaining the reasons for non-compliance. The assessee submitted that the company has closed down its business activities and hence failed to communicate the Counsel with regard to the notice issued by the Tribunal. It was submitted that the non-appearance was unintentional and the assessee was prevented by sufficient reason. 3. Hence, we hereby recall the order and direct the Registry to fix the appeal in due course of time. MA No. 619/Del/2018 M/s. Rana Iron & Power Ltd 2 4. In the result, the Miscellaneous Application of the assessee is allowed. Order Pronounced in the Open Court on 04/05/2023. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 04/05/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR