IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14]

Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi.

Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA &

Shri Siddesh Chaudale, Adv. (through V.C.)

Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearing 15.12.2025 Date of Pronouncement 31.12.2025

ORDER

PER BRAJESH KUMAR SINGH, AM, These three appeals by the assessee are against the respective orders of the National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as ‘’the Ld. CIT(A)] all dated 26.06.2024, pertaining to Assessment Years (A.Y.) 2011-12, 2012-

13 and 2013-14 arising out of common order dated 21.09.2021 passed by the Assessing Officer, (hereinafter referred to as ‘the AO’) rejecting the application of the assessee for issuing an order u/s 237 of the Act determining the refund of Excess Dividend Distrib