Appellate Tribunal dismissed the appeal for non-prosecution on December 12, 2014. The assessee filed a miscellaneous application on May 23, 2017 for recall of the order. The Tribunal declined to condone the delay and restore the appeal and dismissed the appeal for non-prosecution. On a writ the Court held that the order passed by the Tribunal declining to condone the delay and restore the appeal and its order dismissing the appeal for non-prosecution were quashed and set aside. The original appeal filed for the assessment year 2006-07 was to be restored.( AY. 2006-07)
Dolphin Metal (India) Ltd. v. ITO (2021) 431 ITR 666/ 280 Taxman 21 (Guj)(HC)
S. 254(1) : Appellate Tribunal – Duties- Delay in filing appeal -Tribunal cannot dismiss appeal for non-prosecution[ S.253,254(2), ITAT R. 24, Art , 226 ]