TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 313
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.... filed by the appellant challenging the order dated 29.07.2025 passed by the Income Tax Appellate Tribunal (Tribunal) on Miscellaneous Application being MA No.02/Del/2021 arising out of ITA No. 5487/Del/2013, relating to Assessment Year (AY) 2005-06. The Tribunal has dismissed the MA No. 02/Del/2021, a rectification application filed under Section 254(2) of the Income Tax Act, 1961 (the Act), seeking a prayer to recall the order dated 31.10.2019 passed by the Tribunal in ITA No. 5487/Del/2013 and hear the appeal. 2. The Tribunal has noted that the application was filed after six months from the date of passing of the order. The Appellant placed reliance on the order of the Supreme Court In Re: Cognizance For Extension Of Limitation, Suo ....
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...., during the course of assessment proceedings. We have observed that being aggrieved by the assessment framed by the AO, the assessee carried the matter to ld. CIT(A), and the ld. CIT(A) dismissed appeal of the assessee ex-parte, vide order dated 06th July, 2010.Still aggrieved, the assessee carried the matter to ITAT, and the Tribunal vide appellate order dated 01.02.2011 set aside and restored the appeal of the assessee to ld. CIT(A) for re-adjudication. While setting aside and restoring the appeal of the assessee to ld. CIT(A) for re-adjudication, the Tribunal also commented as under: "3. Before Parting with the order we would like to make a mention that assessee fail to appear before the Ld. CIT(A) on two three dates according ....
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....y the assesseewas on merits of the issues before ld. CIT(A). The ld. CIT(A) vide detailed elaborate order on merits, dismissed the appeal of the assessee, vide appellate order dated 08.08.2013. Still aggrieved, the assessee carried the matter before ITAT, in second round of litigation. Again, the assesseedid not appear on the date of hearing before the Tribunal, and the appeal of the assessee was dismissed by the Tribunal in limine vide orders dated 27.05.2014. Still aggrieved, the assessee filed MA before the Tribunal, which was listed as MA no. 206/Del/2015 and prayed for recall of the appellate order dated 27.05.2014 in ITA no. 5487/Del/2013. The Tribunal allowed the MA and recalled its order dated 27.05.2014, vide order dated 06.05.2016....
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....s any mistake apparent from records which could be rectified by us within limited scope of Section 254(2), nor it could be said that in the factual matrix of the case wherein the assessee did not complied with seven out of nine notices before the AO, that by passing the assessment order on 24.12.2007, any prejudice is caused to the assessee more so that ld. CIT(A) as well the Tribunal has given full and fair opportunity to the assessee to put forth all its contentions. No prejudice is caused to the assessee, which could warrant interference by us within limited scope of Section 254(2). Moreover, the Tribunal passed detailed order on the issues arising in the appeal on merits. We donot have power to review the decision of the Tribunal within....
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....2013 and three other on 08.07.2023.The CIT (A) after allowing the rejoinder of the Appellant and hearing the parties, dismissed the appeal vide order dated 08.08.2013. 7. Aggrieved by the dismissal, another appeal was preferred by the Appellant/Assessee before Tribunal. The Appellant/Assessee did not appear on the date of hearing before the Tribunal and as such the Tribunal dismissed the appeal in limine vide order dated 29.05.2014. Aggrieved, the Assessee filed an application being MA No. 206/Del/2015 before Tribunal for recalling order dated 27.05.2014. The Tribunal allowed the said application and recalled its order on 06.05.2016 and the appeal was restored to its original number being ITA No. 5487/Del/2013. 8. In the hearing of IT....
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....ssues arising in the appeal on merits and dismissed application being MA no. 02/Del/2021. 10. We agree with the conclusion drawn by the Tribunal in the given facts and circumstances of the case, (i) Assessment got initiated in the year 2005, when the Appellant/Assessee filed its Income Tax Return (ITR) i.e., 30 years have gone by. (ii) The assessment having been made on 24.12.2007 and (iii) the impugned order passed by the Tribunal is after three rounds of litigation. The Appellant's only ground is that the assessment order was passed predated to the date of hearing. In other words, the assessment order dated 24.12.2007 was passed before the date of hearing fixed by the Tribunal i.e. on 26.12.2007 and in that sense no effective hearing c....