MICROMATIC MACHINE TOOLS PVT. LTD.,BANGLORE V. DCIT, CIRCLE 16(1), DELHI

MA 223/DEL/2025

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Micromatic Machine Tools Pvt. Ltd. filed a miscellaneous application to recall the Tribunal's order dated 16-01-2025, which had dismissed their appeal. The dismissal was based on the assessee's request to withdraw the appeal following a rectification order by the jurisdictional Assessing Officer under sections 154/143(1) of the Income Tax Act, 1961. This rectification corrected a mistake apparent from the record in the original order under section 143(1). The Tribunal had initially allowed the withdrawal but granted liberty to seek restoration if circumstances changed. Subsequently, due to the restoration of certain additions by the Assessing Officer, the assessee sought to revive the appeal, which the Tribunal granted, restoring the appeal to its original number.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834583 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2017-2018
• Appeal Filed On: 01-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVEEN DAS CHOWDHAURY
• Assessee Lawyers: A.K. KHURANA
• Keywords: Rectification of order
• Section: 43B

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘FRIDAY-E’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER M.A.No. 223/Del/2025 In ITA no. 825/Del/2024 Assessment Year: 2017-18 Micromatic Machine Tools Pvt. Ltd. 240/241 11th Main Road, 3rd Phase Peenya Industrial Area Bengaluru 560058 Karnataka Pan No.AAACM2061N Vs DCIT, Circle 16(1) Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. A.K. Khurana, CA Respondent by Sh. Praveen Das Chowdhaury, Sr. DR Date of hearing: 30/01/2026 Date of Pronouncement: 4/02/2026 ORDER PER SUDHIR KUMAR, JM: This miscellaneous application has moved by the assessee to recall the order of this Tribunal dated 16-01-2025 in ITA No. 825/Del/2024 pertaining to A.Y. 2017-18. 2. The contention of the assessee is that the appeal has been dismissed by the tribunal. The appeal was dismissed on the ground that the assessee had prayed before the Hon’ble ITAT Printed from counselvise.com 2 that the appeal may be permitted to be withdrawn because the jurisdictional Assessing Officer has passed an order u/s 154/143(1) and rectified the mistake apparent from the record in order u/s 143(1) passed by the CPC. The Ld. DCIT, the Assessing Officer has issued an order u/s 154/143(1) of the Income tax- Act, 1961 dated 17-06-2025 and held that “An order dated 10-01-2025 u/s 154/143(1) of the Income tax Act, 1961 was inadvertently passed wherein the assessee was allowed the relief to the extent of Rs.42,89,503/-( Rs. 42,50,159/- with regard to late deposit of Employer’s contribution of ESI/EPF + Rs.39344/- on account of Profit on sale of fixed asset). However, the disallowances u/s 36(1)(va) was not rectified. Since the mistake is apparent from the record the same is being rectified by restoring the addition of Rs.42,50,159/-on account of the provisions of Section 43B of the Act in respect of the Employer’s contribution of ESI/EPF and profit on sale of fixed asset. The Assessing officer has restored the addition of Rs.42,50,159/- which was deleted in the original rectification order u/s 154. The assessee prayed to recall the order. 3. Ld. Sr. DR has submitted that the appeal cannot be restored its, original number because this is not the apparent mistake of facts. Printed from counselvise.com 3 4. We have heard the rival submissions and perused the material available on record. In the order dated 16-01-2015 the tribunal observed as under: “ 4. We have heard rival submissions and perused the material available on record. In view of the prayer made by Ld. Authorized Representative of the assessee vide application dated 16-01-2025 ITA No. 825/Del/ 2024 [Assessment Year 2017-18] is permitted to be withdrawn. The Revenue has also not expressed any objections. The assessee is however, granted liberty to seek restoration of appeal in accordance with law for adjudication on merits, if circumstances so arise in the ensuring times. 5. In the result, the appeal of the assessee is dismissed.” 5. We have given a thoughtful consideration to the contents of the miscellaneous application and the submissions of the parties. We, find that the liberty to seek restoration of appeal was granted to the assessee at the time of dismissal of the appeal. Therefore, in the interest of justice and fair play, we deem it fit to revive the appeal on its own number. The miscellaneous application filed by the assessee is allowed. The appeal is restored on its original number. Registry is directed to fix the appeal for hearing before the appropriate bench. Printed from counselvise.com 4 6. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 4.02.2026 Sd/- Sd/- (S. RIFAUR RAHMAN) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER SR BHATANGGAR Date:- 4.02.2026 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(Appeals) ` 5.DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "