Tribunal cannot reject Miscellaneous Application, without examining the merits

Kalra Papers Private Limited Vs ITO (Delhi High Court) The facts of the present case are not in controversy. On 24th July, 2018, the Tribunal decided the appeal of the Revenue on merits and ex-parte, as there was no presence on behalf of the Petitioner. Thereafter, on 03rd December, 2018, the Petitioner filed the Miscellaneous Application under Section 254(2) of the Act read with Rule 25 of the ITAT Rules, wherein explanations were provided for such non-appearance. It was accompanied by an affidavit of the Director of the Petitioner-company dated 03rd December, 2018, stating that the non-appea...