AJAY BANSAL,MAYUR VIHAR V. DCIT, CIRCLE-60(1), DELHI

ITA 3204/DEL/2023

AI Insights

The case involves an appeal by Ajay Bansal against the reassessment order passed by the Deputy Commissioner of Income Tax (DCIT), which reiterated the additions made in the original assessment order. The primary contention was that the reassessment order did not introduce any new cause of action for the additions made, as they were already part of the original assessment. The tribunal noted that the reassessment did not lead to any new additions or changes that would warrant a separate appeal, leading to the dismissal of the appeal as infructuous. The tribunal also allowed the assessee to appeal against the original assessment order if deemed necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312914 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVI KANT KUMAR
• Assessee Lawyers: PULKIT SAINI
• Section: 147; 143(3)

Judgement Text

" INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3204DEL/2023 Assessment Year: 2014-15 Ajay Bansal, 12-A, Mayur Vihar-I, Delhi PIN 1100 91 PAN No. ADOPB6653P Vs. DCIT, Circle-60(1), Delhi (Appellant) (Respondent) O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The captioned appeal is against the First Appellate Order dated 21.09.2023 passed by the Learned Commissioner of Income-Tax(Appeals), Delhi/National Faceless Appeal Centre(NFAC) (hereinafter referred as “Ld. CIT(A)”) arising from the assessment order dated 18.12.2019 passed by the ACIT, Delhi (hereinafter referred as “Ld. Assessing Officer”) under Section 147 read with section 143(3) of the Income-Tax Act, 1961 Assessee by: Shri Pulkit Saini, Adv. Department by: Shri Ravi Kant Kumar, Sr. DR Date of Hearing: 30.04.2025 Date of pronouncement: 30.04.2025 ITA No.3204/Del/2023 2 (hereinafter referred as “the Act”) for the assessment year 2014-15. 2. When the matter was called for hearing, the Learned Authorised Representative for the appellant/assessee at the outset pointed out that no addition has been made in the reassessment order dated 18.12.2019 giving rise to the cause of action per se. The additions made in the assessment order passed under Section 143(3) of the Act dated 20.12.2016 have been reiterated in the reassessment order dated 18.12.2019 by Ld. AO. The assessee is actually aggrieved by the additions made by the original assessment order dated 20.12.2016. 3. Learned Authorised Representative for the Revenue could not rebut the aforesaid averments of the appellant/assessee. 4. Having regard to the above averments made, we note that the Ld. AO could not have exercised the jurisdiction under Section 147 of the Act in the absence of any cause of action towards escapement of income other than the ITA No.3204/Del/2023 3 items on which the additions have already been made in the original assessment. This action of the Revenue has only led to protracted litigation. Therefore, in the absence of any cause of action arises from the reassessment order dated 18.12.2019, the appeal of the assessee is infructuous. 5. In the light of the above said observations, the captioned appeal of the appellant/assessee requires to be dismissed in limine. However, the appellant/assessee shall be at liberty to seek remedy in law against the original assessment order dated 20.12.2016, if so advised. The delay in filing the appeal against the first appellate order dated 30.08.2023 against the original assessment order dated 20.12.2016 under Section 143(3) of the Act is condoned. The assessee shall be entitled to prefer appeal before this Tribunal against the First Appellate Order dated 30.08.2023 arising from original assessment order dated 20.12.2016 passed under Section 143(3) of the Act within 60 days from the date of ITA No.3204/Del/2023 4 service of this order. Subject to the above remarks, the appeal of the assessee is dismissed as infructuous. 6. In the result, the appeal filed by assessee is dismissed as infructuous. Pronounced and dictated in the Open Court. Order pronounced in the open court on 30/04/2025. Sd/- Sd/- (PRADIP KUMAR KEDIA) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/04/2025 Mohan Lal Copy forwarded to - 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "