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 24^th 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 03^rd 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 affi

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