Allowing the petition the Court held that the inadvertent delay in filing the miscellaneous application was caused on account of the concerned persons having been temporarily transferred to a plant outside Delhi, and some persons retiring during the relevant period. The order of the Tribunal was set aside and the matter was remitted to the Tribunal for disposal of the assessee’s appeal on merits. Matter remanded. (AY.2011-12)
Cement Corporation of India Ltd. v. ACIT (2023)456 ITR 61/149 taxmann.com 192 // 332 CTR 621 / 225 DTR 282 (Delhi)(HC)
S. 254(1) : Appellate Tribunal-Duties-Ex Parte order-Matter remanded to Tribunal to decide appeal on merits.[S. 254(2), ITATR, 1963, R. 19, 24, Art. 226]