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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 13.06.2025 of the Ld. Commissioner of Income-tax (Appeals), Delhi-31 [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 19.12.2019 passed by the Income Tax Officer, Ward 74(3), New Delhi (hereinafter referred to as ‘the ld. AO’) under Section 201(1A) of the Act for Assessment Year 2013-14.
Having regard to the particular aspect of the matter that the assessee genuinely filed an application under Direct Taxes Vivad Se Vihwas Act, 2020 (VSVS) against the order under Section 143(3) of the Act which was wrongly placed before the Ld. CIT(A) during the course of appeal against the order under Section 201(1)/201(1A) and relying upon the same, the appellate authority dismissed the appeal by the assessee, which, in our considered opinion, is a mistake apparent on the face of the record required to be rectified for the ends of justice. Therefore, we dispose of this appeal and restore the matter to the file of the Ld.CIT(A) to consider the above aspect of the matter and to re-adjudicate the issue upon giving an opportunity of being heard to the assessee and upon considering the evidence on record and any other evidence which the assessee may choose to furnish at the time of hearing. The Ld. CIT(A) is further requested to finalise the proceedings within a period of six months from the date of passing of this order.
In the result, the appeal filed by the assessee is allowed for statistical purposes.