M/s. Vinayak Rathi STeels Rolling Mills P. Ltd., New Delhi V. DCIT, New Delhi

MA 730/DEL/2018

AI Insights

The case involves Vinayak Rathi Steels Rolling Mills P. Ltd., the appellant, who filed a Miscellaneous Application against an earlier Tribunal order due to non-receipt of hearing notices, which led to their absence in previous proceedings. The Tribunal considered the affidavit submitted by the assessee, which explained the non-attendance as a bona fide mistake without any malafide intention. The Departmental Representative opposed the application, suggesting it was misplaced. However, the Tribunal, prioritizing justice, decided to recall the previous order and set a new date for the hearing.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 121403 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 17-11-2022
• Assessment Year: misc
• Appeal Filed On: 27-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO. 730/DEL/2018 In ITA No. 5506/DEL/2014 Assessment Year 2011-2012 Vinayak Rathi Steels Rolling Mills P. Ltd., Z-196, Loha Mandi, Narina Industrial Area, New Delhi PAN-AAACG1057A [vs. DCIT, Circle 17(1) New Delhi (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Sanjay Kumar, Sr. D.R. Date of Hearing : 18.11.2022 Date of Pronouncement : 25.11.2022 ORDER PER ANIL CHATURVEDI, A.M. The present Miscellaneous Application is filed by the assessee against the order of Tribunal dated 11.05.2018 in respect of appeal in ITA No.5506/DEL/2014 for A.Y. 2011-12. 2 MA NO. 730/DEL/2018 In ITA No. 5506/DEL/2014 Assessment Year 2011-2012 2. There is no appearance from the side of the assessee. The case file reveals that even in the past none appeared on behalf of the assessee. We therefore proceed to dispose of the Miscellaneous Application ex parte-qua the assessee. 3. Ld.A.R. has submitted the sworn affidavit of the assessee, wherein assessee inter-alia explained the reasons for non-attendance on the date of hearings to be non-receipt of the notices by the assessee and that non-appearance was not due to any malafide intention but was a bonafide mistake. It was prayed that in the interests of justice the order be recalled and assessee be granted an opportunity for hearing. 4. Before us, Ld. DR submitted that the Miscellaneous Application of the assessee is misplaced and the same be dismissed. 5. We have heard the rival submissions and after considering the submissions made by the applicant in the 3 MA NO. 730/DEL/2018 In ITA No. 5506/DEL/2014 Assessment Year 2011-2012 Miscellaneous Application and the contents of affidavit placed on record, we are of the view that in the interest of justice the ex-parte order passed by the Tribunal on 11.05.2018 needs to be recalled. We therefore recall the order in ITA No.5506/DEL/ 2014 dated 11.05.2018 (supra) and direct the Registry to fix the hearing of this appeal on 02.01.2023. The Registry is directed to issue the notice of the both parties hearing as per the prescribed procedure. 5. In the result, Miscellaneous Application of assessee is allowed. Order pronounced on 25 th day of November, 2022 Sd/- Sd/- (KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi, Dated 25/11/2022 NV/- 4 MA NO. 730/DEL/2018 In ITA No. 5506/DEL/2014 Assessment Year 2011-2012 Copy to 1. The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT Delhi Bench, Delhi 6. Guard File. // BY Order // Assistant Registrar : ITAT Delhi Bench : Delhi