ACIT(OSD) WARD 19(3) , DELHI V. PACIFIC MINING PRODUCTS PVT. LTD., DELHI

MA 194/DEL/2025

AI Insights

The case involves the Income Tax Appellate Tribunal (ITAT) in New Delhi, where the ACIT (OSD), Ward-19(3), Delhi, filed a Miscellaneous Application against Pacific Mining Products Pvt. Ltd. The application was in relation to an earlier ITAT order which had dismissed the assessee's appeal without addressing specific grounds (No. 3 & 4) raised by the Revenue for the Assessment Years 2012-13 to 2015-16. The Revenue requested the recall of the ITAT's order to allow for the adjudication of these grounds. The ITAT, upon reviewing the application and the circumstances of the previous hearing where the assessee was not represented, decided to recall the order and set the matter for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789744 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 13-06-2025
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER MA No.194/Del/2025 (Arising out of ITA No.1984/Del/2024) ASSESSMENT YEAR 2013-14 ACIT (OSD), Ward-19(3), Delhi. Vs. Pacific Mining Products Pvt. Ltd., H. No.23A, Office No.201, Kamal Tower, Laxmi Nagar, Delhi-1100092. PAN: AADCP6632R (Appellant) (Respondent) O R D E R PER SUDHIR PAREEK, JM: This Miscellaneous Application (‘MA’, for short) is filed by the Revenue in respect of order dated 27.12.2024 passed by Income Tax Appellate Tribunal (‘ITAT’, for short) in Revenue’s appeal vide ITA Nos.1983/Del/2024 to 1986/Del/2024 for Assessment Years 2012- 13 to 1015-16. In the present MA in ITA No.1984/Del/2024, the Revenue has stated that the Ground No.3 & 4 in ITA No.1984/Del/2024 was not adjudicated, therefore, he requested for recalling of the aforesaid order dated 27.12.2024 of ITAT; and for hearing of the assessee’s appeal on merits and adjudicate the same along with ground No.3 & 4 of the said appeal. Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 17.10.2025 Date of pronouncement 26.11.2025 Printed from counselvise.com 2 MA No.194/Del/2025 ACIT (OSD) vs. Pacific Mining Products Pvt. Ltd. 2. On perusal of records, we find that the aforesaid appeal of the assessee was fixed for hearing on 12.11.2024. At the time of hearing, the assessee was represented by none. Vide aforesaid order dated 27.12.2024 of ITAT, the assessee’s appeal was dismissed. 3. In the present MA before us, request has been made for recalled of appeal, stating as under: “It is prayed that Hon’ble ITAT may kindly recall its order in ITA No.1984/Del/2024 dated 27.12.2024 on the merits of the case and adjudicate the sale along with ground No.3 & 4 in ITA No. 1984/Del/2024 filed by the revenue.” 4. At the time of hearing on 17.10.2025, none was present on behalf of the assessee. 5. On perusal of the MA, we are satisfied within the meaning of Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, that this is a fit case for recalling of the Revenue’s appeal. Accordingly, we set aside the aforesaid order dated 27.12.2024 of ITAT and recall the aforesaid order passed by the Co-ordinate Bench. Registry is directed to fix the appeal for hearing before the regular Bench on due course. 6. In the result, this Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 26th November, 2025. Sd/- Sd/- /- (S. RIFAUR RAHMAN) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.11.2025. PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT Printed from counselvise.com 3 MA No.194/Del/2025 ACIT (OSD) vs. Pacific Mining Products Pvt. Ltd. 4. CIT(A) 5. DR ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "