ACIT CENTRAL CIRCLE-II, NOIDA V. SAMTEL MACHINE & PROJECTS (P) LTD. , DELHI

MA 45/DEL/2024

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The case involves a miscellaneous application by the revenue seeking to recall an order passed by the Income Tax Appellate Tribunal, which had relied on a decision by the Hon'ble Jurisdictional High Court. The revenue argued that the issue in dispute was settled by a Supreme Court decision in favor of the revenue. However, the Tribunal found that the Supreme Court's decision cited by the revenue did not apply to the case at hand, which involved the incorrect appropriation of a refund by the department. The Tribunal dismissed the revenue's application, affirming the reliance on the decision of the Supreme Court in the case of Union of India Vs. Tata Chemicals Ltd.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789421 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 06-02-2024
• Other Referred Cases: CIT Vs. Gujarat Fluoro Chemicals, Union of India Vs. Tata Chemicals Ltd
• Laws Referred To: 361 ITR 646 (Del), 358 ITR 291 (SC), 363 ITR 658 (SC)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Assessee Lawyers: D.C. GARG

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA 45/Del/2024 (In ITA No. 1224/Del/2022) (Assessment Year: 1994-95) ACIT, Central Circle-II, Noida Vs. Samtel machine & Projects Pvt. Ltd, 501, copia Corporate Suits, District Centre, Jasola, New Delhi (Appellant) (Respondent) PAN: AATC0626Q Assessee by : Shri D. C. Garg, CA Revenue by: Shri Om Parkash, Sr. DR Date of Hearing 28/11/2025 Date of pronouncement 28/11/2025 O R D E R PER YOGESH KUMAR U.S., J. M. 1. By virtue of this miscellaneous application, the revenue seeks to recall the order passed by this Tribunal in ITA No. 1224/Del/2022 dated 16.08.2023 wherein, the Tribunal had relied on the decision of the Hon'ble Jurisdictional High Court in the case of India Trade Promotion Association reported in 361 ITR 646 (Del). The Revenue in its miscellaneous application had stated that the issue in dispute is settled by the decision of the Hon'ble Supreme Court in the case of CIT Vs. Gujarat Fluoro Chemicals reported in 358 ITR 291 (SC) in favour of the revenue. Per Contra, the ld AR referred to the finding given by the ld CIT(A) in para 6.9 page 9 of the order which was heavily relied on by this Tribunal on facts of the dispute. Printed from counselvise.com MA 45/Del/2024 Samtel machine & Projects Pvt. Ltd Page | 2 2. Considering the rival submissions, we find that the decision of the Hon'ble Supreme Court in the case of 358 ITR 291 (SC) supra is not applicable to the facts of the instant case as the issue in dispute is not related to the granting of interest on interest. In respect of refund given by department in piecemeal, the same had been wrongly appropriated towards principal portion of the refund due instead of interest portion of the refund due. Hence, the decision referred by the Hon'ble Supreme Court in the case of Union of India Vs. Tata Chemicals Ltd reported in 363 ITR 658 (SC) would rule the field. Hence, the revenue’s miscellaneous application is hereby dismissed as devoid of merit. 3. In the result, the miscellaneous application of the revenue is dismissed. Order pronounced in the open court on 28/11/2025. -Sd/- -Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28/11/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "