M/S. FLAKTGROUP INDIA PVT LTD.,NEW DELHI vs. ACIT CIRCLE-9(1), NEW DELHI

PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the

order dated 20.11.2019 passed by the Commissioner of Income Tax

(Appeals)(hereinafter referred to as ‘ld. CIT(A)’), Delhi-13, u/s

143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the

Act’), for Assessment Year (in short, ‘A.Y.’) 2013-14, arising out of

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the order dated 19.03.2023 passed by the Assessing Officer

(hereinafter referred to as ‘ld. AO’) for A.Y. 2013-14.

by Ld. CIT(A)-13, dismissing the appeal. The brief facts relating to

case is this that the assessee was issued notice under Section 250

of the Act by the CIT(A)-13 on 11.07.2016, fixing the date of hearing

on 30.07.2019. On 17.07.2019, by an order passed by the Learned

PCCIT, the case of the assessee was transferred to CIT(A)-13.

However, on 18.07.2019, the earlier CIT(A)-3 dismissed appeal of

the assessee ex-parte by the Tribunal by the time, the file was

transferred to the CIT(A)-13. On the other hand, on 20.11.2019,

the same appeal preferred by the assessee stood dismissed by the

Ld. CIT(A)-13 stating that the appeal preferred by the assessee has

already been decided by an order dated 18.07.2019 by CIT(A)-3,

therefore, the said appeal lying before CIT(A)-13 become

infructuous.

20.11.2019, passed by the CIT(A)-13, assessee preferred an appeal

before the Tribunal whereupon on 20.07.2023, the same was

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dismissed as in-fructuous with an opportunity to the assessee to

file a fresh appeal practically against the ex-parte order dated

18.07.2019. The assessee thereafter, filed the present appeal on

18.09.2023 challenging the order passed by CIT(A)-13 in December

2024. The assessee adopted Vivad se Vishwas (VSV) scheme and

thus the appeal ultimately stood dismissed as withdrawn on

17.03.2025 on account of opting for VSV Scheme, 2024. However,

the application seeking benefit of VSV Scheme stood dismissed on

19.06.2025 and the appeal preferred by the assessee was restored

on 27.02.2026 on account of failure of maturation of the VSV

Scheme. Hence, the instant appeal before us.

Heard the parties. Perused the record.

assessee in ITA No. 363/Del/2022, A.Y. 2013-14, the Co-ordinate

bench pleased to observed at as follows:

Giving thoughtful consideration to the matter on record, it comes up that by the impugned order the ld. CIT(A), Delhi- 13 has dismissed the appeal of assessee, primarily considering it to be infructuous for the reason that already the order on merits was pronounced by Ld. CIT(A)-3, New Delhi on 20.07.2019. The assessee has not challenged the order dated 20.07.2019 and arguments submitted do not

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find place in the form of grounds as raised. The grounds raised are one which have been adjudicated by order dated 20.7.2019. The appeal accordingly against the order dated 20.11.2019 of ld. CIT(A), Delhi-13 is dismissed, leaving assessee with remedy under law, as advised. 5. It appears from the above that the assessee preferred an

appeal against the order dated 20.11.2019 passed by the Ld.

CIT(A)-13 which stood dismissed as infructuous with an advice to

assessee to file an appropriate appeal against the earlier order

passed by Ld. CIT(A)-3 which was admittedly an ex-parte order.

However, the instant appeal being ITA No. 2615/Del/2023 was filed

by the assessee on 18.09.2023 again challenging the order

specifically passed on dated 20.11.2019 by the ld. CIT(A)-13 which

stood dismissed by the Co-ordinate Bench in the appeal being ITA

No. 363/Del/2022. No appeal is forthcoming against the order

dated 18.07.2019 which was admittedly a wrong order passed by

Ld. CIT(A) dated 18.07.2019 wherein notice was issued against the

assessee on 11.07.2019 fixing the date of hearing on 30.07.2019

and before the matter could be represented before the said

authority being the CIT(A)-3, the file already stood transferred to

CIT(A)-13 by an under the order issue by PCCIT on 17.07.2019.

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dated 18.07.2019 passed by the Ld. CIT(A)-3 dismissing the appeal

as ex-parte under the facts and circumstances as narrated

hereinabove since the same is not challenged before us. Therefore,

the appeal before us is found to have been filed by mistake by the

assessee challenging the order dated 20.11.2019 passed by the Ld.

CIT(A)-13 instead of order dated 18.07.2019 passed by the Ld.

CIT(A)-3 ex-parte.

opportunity is granted to the assessee to file afresh appeal against

the order dated 18.07.2019 passed by the Ld. CIT(A)-3 dismissing

the appeal of the assessee ex-parte.

Order pronounced in the open court on 15.07.2026

Sd/- Sd/-

(KRINWANT SAHAY ) (MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 15. 07.2026 Sr. PS: Pooja Mittal/R.N, Sr. PS

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