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Facts
The assessee's appeal (ITA No.18/Del/2020 for A.Y. 2012-13) was previously dismissed by the Tribunal for non-prosecution due to defects, specifically the non-annexation of the assessment order under Section 143(3). The assessee filed a Miscellaneous Application (M.A. No.336/DEL/2024) to recall this dismissal order, asserting that the defects had since been rectified.
Held
The Tribunal determined that the assessee had indeed rectified the defects, leading to the allowance of the miscellaneous application and the revival of the original appeal. Furthermore, noting that a similar quantum appeal had been remanded, the Tribunal also allowed ITA No.18/Del/2020 for statistical purposes and remanded it to the CIT(A) for de novo adjudication on merits, ensuring the assessee is given an opportunity of being heard.
Key Issues
1. Whether a miscellaneous application to recall a dismissal order for non-prosecution should be allowed after the assessee rectifies the initial defects. 2. Whether the revived quantum appeal should be remanded to the CIT(A) for fresh adjudication on merits.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL
Appellant by Sh. Manoj Katruka, Advocate Respondent by Ms. Neeju Gupta, Sr. DR Date of hearing: 25/07/2025 Date of Pronouncement: 25/07/2025 ORDER PER SUDHIR KUMAR, JM:
By way of this miscellaneous application, the assessee has requested for recall the order of the Tribunal dated 11.06.2024.
The Ld. AR for the assessee has submitted that the appeal of the assessee has been dismissed by the Tribunal for non prosecution and the appeal was dismissed on the basis of the appeal was defective as the assessee has not annexed the assessment order u/s. 143 (3) with the appeal memo. The Tribunal given the liberty to the assessee to revive the appeal after removing the defects.
The Ld. DR fairly conceded to this.
We have heard the rival contentions and perused the material available on record. We find that assessee has removed the defects as indicated in the order dated 11.06.2024. Therefore, in the interest of justice and fair play we deem it fit to revive the appeal on its own number. 5. In the result, the miscellaneous application is allowed.
A.Y. 2012-13 6. The Ld. AR of the assessee submitted that quantum appeal in for A.Y. 2012-13 has been disposed of by the Tribunal vide order dated 21.03.2025 and send back the appeal to the ld. CIT(A) for disposal on merit.
The Ld. DR fairly opposed the contentions of the Ld. AR.
We have heard the rival contentions and perused the material available on record. We find that the quantum appeal of the assessee has been allowed for statistical purposes and 3 send back to Ld. CIT(A) to adjudicate the matter denovo on merits. This appeal is also allowed and send back to Ld. CIT(A) to decide the appeal on merit after giving the opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 25.07.2025 after the conclusion of the hearing.