ACIT, MEERUT V. SH. RAMESH DHINGRA, MEERUT

MA 297/DEL/2023

AI Insights

The case involves a Miscellaneous Application under Section 254(2) of the Income Tax Act, 1961, filed by the Revenue seeking rectification of a mistake in the Tribunal's order dated 30.09.2022. The original order contained contradictory directions regarding the restoration of the matter, which led to confusion about whether the case should be referred back to the CIT(A) or the AO. The Tribunal acknowledged the error and corrected the document to ensure that the matter is restored to the CIT(A) for further adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772113 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Income-Tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEEJU GUPTA
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M.A. No.- 297/Del/2023 Arising Out of ITSSA No:- 42/Del/2009 (Assessment Year: 1997-98 TO 2003-04) ACIT, Circle-2, Meerut. Vs. Sh. Ramesh Dhingra, C/o Raj Mahal Hotel, Abu Lane, Meerut. PAN No: AALPD8166B APPELLANT RESPONDENT Assessee by : None Revenue by : Ms. Neeju Gupta, Sr. DR Date of Hearing : 22.08.2025 Date of Pronouncement : 29.8.2025 ORDER PER SUDHIR PAREEK, JM: This Miscellaneous Application (“MA”, for short) Under Section 254(2) of the Income Tax Act, 1961 (“I.T. Act”, for short) read with Rule 24 of Income-Tax (Appellate Tribunal) Rules, 1963 has been filed by the Revenue, requesting for rectification of a mistake Printed from counselvise.com ITA No.- 297/Del/2023 Ramesh Dhingra. 2 apparent from record, in respect of appellate order dated 30.09.2022 in appeal vide C.O. No. 179/Del/2009 (ITSSA No. 42/Del/2009) pertaining to Assessment Year 1997-98 to 2003-04; which was heard on 01.09.2022. 2. At the time of hearing, no one has appeared on behalf of the assessee. So, we have heard the submissions of the Ld. Sr. DR for the Revenue, and have perused the material available on record. 3. On perusal of the order dated 30.09.2022, we find that there is a clear contradiction between para 19 and para 20 of the order. In para 19, the Tribunal directed restoration of the matter to the file of the CIT(A) for adjudication on merits, whereas in para 20, it directed that the matter is restored to the file of the AO. 3.1 Both directions cannot co-exist simultaneously. This constitutes a mistake apparent from record, which need rectification under Section 254(2) of the Act. 4. After considering the M.A., filed by the Revenue dated 23.06.2023, it is apparent from the Tribunal order dated 30.09.2022, that, in para 20, instead of CIT(A), it has been recorded as AO. Printed from counselvise.com ITA No.- 297/Del/2023 Ramesh Dhingra. 3 Therefore, he hereby rectify the mistake as pointed out by the Department, which shall read as under: “20. Cross objections of assessee are only supportive to the order of the Ld. CIT(A). Since, by the earlier part of this order, the order of Ld. CIT(A) has been reversed and set aside, appeal of the Revenue is allowed and appeal is restored to the file of the CIT(A) for adjudicating the grounds of assessee on merits. Consequently, Cross Objection of the assessee being devoid of merits are dismissed” 5. In the result, the Miscellaneous Application filed by the Revenue is allowed as indicated above. Order pronounced in the open court on 29/08/2025 Sd/- Sd/- (MANISH AGARWAL) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29/08/2025 Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com ITA No.- 297/Del/2023 Ramesh Dhingra. 4 Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 22.08.25 2 Date on which the typed draft Tribunal Order is placed before the Dictation Member 22.08.25 3 Date on which the typed draft Tribunal Order is placed before the other Member 4 Date on which the approved draft Tribunal Order comes to the Sr. P.S. /P.S. 5 Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6 Date on which the signed order comes back to the Sr. P.S. /P.S 7 Date on which the final Tribunal Order is uploaded by the Sr. P.S. /P.S. on official website 8 Date on which the file goes to the Bench Clerk along with Tribunal Order 9 Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10 Date on which the file goes to the Supervisor (Judicial) 11 Date on which the file goes for Xerox 12 Date on which the file goes for endorsement 13 Date on which the file goes to the superintendent for checking 14 The date on which the file goes to the Assistant Registrar for signature on the tribunal order 15 Date on which the file goes to dispatch section 16 Date of Dispatch of the Order Printed from counselvise.com "