M/s. Ashirwad Steels & Alloys (Pvt ) Ltd, Muzaffarnagar V. Addl. CIT, Muzaffarnagar

MA 640/DEL/2018

AI Insights

The case involves Ashirwad Steel & Alloys P. Ltd., which filed a Miscellaneous Application against an order of the Income Tax Appellate Tribunal. The application was necessitated by the assessee's failure to appear at a scheduled hearing due to a change of address, resulting in non-receipt of the hearing notice. The assessee expressed a continued interest in prosecuting the appeal and requested the recall of the Tribunal's order. The Tribunal, acknowledging the circumstances and in the interest of justice, decided to recall the order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131735 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-03-2023
• Assessment Year: 2000-2001
• Appeal Filed On: 14-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 640/Del/2018 (in ITA No.4048/Del/2009 : Asstt. Year: 2000-01) Ashirwad Steel & Alloys P. Ltd., Meerut Road, Muzaffarnagar Vs. Addl. CIT, Range-2, Muzaffarnagar (APPELLANT) (RESPONDENT) PAN No. AADCA4543J Assessee by : None Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 03.03.2023 Date of Pronouncement: 09.05.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present Miscellaneous Application is filed by the assessee against the order of the Tribunal in ITA No. 4048/Del/2009 dated 18.04.2018. 2. The ld. Counsel of the assessee submitted that the assessee could not appear on the date fixed for hearing as there was change of address and therefore, the assessee did not receive the notice of hearing. Further, the assessee submitted that he is interested in prosecuting the appeal. Therefore, prayed for recall the order of the Tribunal. 3. In view of the above facts and in the interest of justice, we hereby recall the order and direct the Registry to fix the appeal MA No. 640/Del/2018 Ashirwad Steel & Alloys P. Ltd 2 in due course of time and since the notice to the correct address. 4. In the result, the Miscellaneous Application of the assessee is allowed. Order Pronounced in the Open Court on 09/05/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 09/05/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR