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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 20.11.2019 passed by the Commissioner of Income Tax (Appeals)(hereinafter referred to as 'Id. CIT(A)'), Delhi-13, u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), for Assessment Year (in short, 'A.Y.') 2013-14, arising out of the order dated 19.03.2023 passed by the Assessing Officer (hereinafter referred to as ‘ld. AO’) for A.Y. 2013-14.
The assessee has come in appeal challenging the order passed by Ld. CIT(A)-13, dismissing the appeal. The brief facts relating to case is this that the assessee was issued notice under Section 250 of the Act by the CIT(A)-13 on 11.07.2016, fixing the date of hearing on 30.07.2019. On 17.07.2019, by an order passed by the Learned PCCIT, the case of the assessee was transferred to CIT(A)-13. However, on 18.07.2019, the earlier CIT(A)-3 dismissed appeal of the assessee ex-parte by the Tribunal by the time, the file was transferred to the CIT(A)-13. On the other hand, on 20.11.2019, the same appeal preferred by the assessee stood dismissed by the Ld. CIT(A)-13 stating that the appeal preferred by the assessee has already been decided by an order dated 18.07.2019 by CIT(A)-3, therefore, the said appeal lying before CIT(A)-13 become infructuous.
Being aggrieved by and/or dissatisfied with the order dated 20.11.2019, passed by the CIT(A)-13, assessee preferred an appeal before the Tribunal whereupon on 20.07.2023, the same was dismissed as in-fructuous with an opportunity to the assessee to file a fresh appeal practically against the ex-parte order dated 18.07.2019. The assessee thereafter, filed the present appeal on 18.09.2023 challenging the order passed by CIT(A)-13 in December 2024. The assessee adopted Vivad se Vishwas (VSV) scheme and thus the appeal ultimately stood dismissed as withdrawn on 17.03.2025 on account of opting for VSV Scheme, 2024. However, the application seeking benefit of VSV Scheme stood dismissed on 19.06.2025 and the appeal preferred by the assessee was restored on 27.02.2026 on account of failure of maturation of the VSV Scheme. Hence, the instant appeal before us.
Heard the parties. Perused the record.
It appears while dismissing the appeal preferred by the assessee in ITA No. 363/Del/2022, A.Y. 2013-14, the Co-ordinate bench pleased to observed at as follows:
Giving thoughtful consideration to the matter on record, it comes up that by the impugned order the ld. CIT(A), Delhi-13 has dismissed the appeal of assessee, primarily considering it to be infructuous for the reason that already the order on merits was pronounced by Ld. CIT(A)-3, New Delhi on 20.07.2019. The assessee has not challenged the order dated 20.07.2019 and arguments submitted do not find place in the form of grounds as raised. The grounds raised are one which have been adjudicated by order dated 20.7.2019. The appeal accordingly against the order dated 20.11.2019 of ld. CIT(A), Delhi-13 is dismissed, leaving assessee with remedy under law, as advised.
It appears from the above that the assessee preferred an appeal against the order dated 20.11.2019 passed by the Ld. CIT(A)-13 which stood dismissed as infructuous with an advice to assessee to file an appropriate appeal against the earlier order passed by Ld. CIT(A)-3 which was admittedly an ex-parte order. However, the instant appeal being ITA No. 2615/Del/2023 was filed by the assessee on 18.09.2023 again challenging the order specifically passed on dated 20.11.2019 by the ld. CIT(A)-13 which stood dismissed by the Co-ordinate Bench in the appeal being ITA No. 363/Del/2022. No appeal is forthcoming against the order dated 18.07.2019 which was admittedly a wrong order passed by Ld. CIT(A) dated 18.07.2019 wherein notice was issued against the assessee on 11.07.2019 fixing the date of hearing on 30.07.2019 and before the matter could be represented before the said authority being the CIT(A)-3, the file already stood transferred to CIT(A)-13 by an under the order issue by PCCIT on 17.07.2019.
However, we refrain from passing any comment on the order dated 18.07.2019 passed by the Ld. CIT(A)-3 dismissing the appeal as ex-parte under the facts and circumstances as narrated hereinabove since the same is not challenged before us. Therefore, the appeal before us is found to have been filed by mistake by the assessee challenging the order dated 20.11.2019 passed by the Ld. CIT(A)-13 instead of order dated 18.07.2019 passed by the Ld. CIT(A)-3 ex-parte.
Thus, the appeal is found to be defective and further opportunity is granted to the assessee to file afresh appeal against the order dated 18.07.2019 passed by the Ld. CIT(A)-3 dismissing the appeal of the assessee ex-parte.
In the result, the appeal of the assessee is dismissed.