ACIT, CENTRAL CIRCLE -04, NEW DELHI V. AJAY ALLOYS (P) LTD., NEW DELHI

MA 315/DEL/2024

AI Insights

The case revolves around a Miscellaneous Application (MA No.315/Del/2024) filed by the Revenue, seeking clarification on the existence of two orders for the same ITA number (ITA No. 5174/Del/2018) concerning the Assessment Year 2013-14. The Revenue contended that there were two orders dated 09.04.2024 and 08.11.2021, which led to confusion. However, the assessee's counsel clarified that the orders were for different applications and thus, there was no duplication. The Tribunal reviewed the submissions and the relevant orders, concluding that the Revenue's application lacked merit and dismissed it.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833574 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 12-08-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: SHANTANU JAIN

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER MA No.315/Del/2024 Arising out of ITA No.5174/Del/2018 (ASSESSMENT YEAR 2013-14) ACIT, Central Circle-04 New Delhi. Vs. M/s Ajay Alloys Pvt. Ltd., Babubhai & Co., 152, Office Complex, Jhandewalan Extn. Phase-1, New Delhi-110055 PAN-AAECA9815E (Appellant) (Respondent) Assessee by Shri Shantanu Jain, Adv. and Ms. Jahavi Khanna, Adv. Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 21/11/2025 Date of Pronouncement 05/02/2026 O R D E R PER CHALLA NAGENDRA PRASAD, JM: Through this Miscellaneous Application (“MA” in short), the Revenue is seeking clarification stating that the Tribunal had passed two orders in ITA No. 5174/Del/2918 for the Assessment Year 2013-14, one is dated 09.04.2024 and the other is dated 08.11.2021. However, the Ld. Counsel for the assessee submitted the copies of the orders of the Tribunal for Assessment Year 2013-14 and referring to the said order it is submitted that Printed from counselvise.com 2 MA No.315/Del/2024 the Tribunal initially passed an ex-parte order dated 08.11.2021 in ITA No. 174/Del/2018 and this order was recalled in Misc. Application No.99/Del/2022 dated 13.02. 2023. The Ld. Counsel for the assessee submitted that the later on the Tribunal disposed off the appeal which was recalled vide order dated 09.04.2024 in ITA No. 5174/Del/2018 for the Assessment Year 2013-14 and, therefore, there is no duplication of the orders of the Tribunal and, there is no merit in the Misc. Application filed by the Revenue. 2. Heard rival submissions and perused the orders of the Tribunal. We find that the Tribunal initially passed the order in ITA No.5174/Del/2018 on 08.11.2021 partly allowing of the assessee which is an ex-parte order and this order was later on recalled in Misc. Application by way of order dated 13.02.2023 in MA No.99/Del/2022. Recalled appeal of the assessee in ITA No.5174/Del/2018 was finally disposed of on 09.04.2024 by the Tribunal. Thus, there is no merit in the Misc. Application filed by the Revenue, the same is hereby dismissed. 3. The Misc. Application filed by the Revenue is dismissed. Order pronounced in the open Court on 05.02.2026. Sd/- Sd/- (M. BALAGANESH) (CHALLA NAGENDRA PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 05.02.2026 PK/Sr. Ps Printed from counselvise.com 3 MA No.315/Del/2024 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW, DELHI Printed from counselvise.com "