2025 (10) TMI 1415

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....e assessee in ITA Nos. 365 & 366/LKW/2024 were dismissed by the Tribunal vide order dated 03.07.2024 on the grounds of limitation. 03. Now, the assessee has preferred these Miscellaneous Applications, stating therein as under: "That the present Misc. application u/s 254(2) of the act is preferred with the view to seek rectification of mistakes apparent from the record. The order dated 03.07.2024 passed by the Hon'ble bench needs rectification on the following grounds:- A. The affidavit of driver in support of the delay condonation application was rejected by the Hon'ble Bench on the averment of DR. that reasons given are flimsy and unconvincing. To verify the contents of the affidavit of the driver, the summon ....

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....'ble Bench has mentioned that the appeal has witnessed 34 hearings. It is pertinent to submit here that the appellant had appointed Mr. Sandeep Gupta Adv for attending hearing; Sri Sandeep Gupta advocate once appeared on 01.06.2022, thereafter Mr. Sandeep Gupta never updated the appellant about his appearance on various dates fixed in the appeal. Accordingly, on account of non- appearance / mistake of the counsel the assessee may not be penalized. Moreover, as apparent of the portal, the on several occasion the date was adjourned due to non-availability of Hon'ble Bench and on some occasion the counsel did not appeared on the date fixed. D. The reason for non-appearance on 03.07.2024 which lead to passing the exparte order ....

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....on 253(3) of the Income Tax Act, 1961. In the order, the Bench had proceeded to examine whether there was sufficiency of reasons behind the delay in filing the said appeals. A further perusal of the above said order of the Tribunal would show that it was the averment of the assessee in the applications for condonation of delay that copies of the Ld. First Appellate Authority's orders were received immediately by the Driver of the assessee who had kept them in the garage and it was only during the course of assessment of the subsequent assessment year that it came to the knowledge of the assessee that the appeals against the impugned orders were yet to be filed. Thus, as per the assessee, the delay was attributable to the gross negligence on....