ARTI GUPTA,MEERUT V. ITO, WARD- 1(1), MEERUT

MA 157/DEL/2023

AI Insights

This case involves a Miscellaneous Application filed by Smt. Arti Gupta against an order of the Income Tax Appellate Tribunal, which had previously upheld the issuance of a notice under section 148 of the Income Tax Act for the Assessment Year 2010-11. The assessee contended that there was a mistake in the Tribunal's earlier order regarding the sanction under section 151(2) for issuing the notice. The Department Representative supported the original Tribunal's decision. After considering the submissions and the records, the Tribunal dismissed the application, affirming that the necessary sanction had been obtained and rejecting the claim of any apparent mistake in the record.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397133 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHANKAR GUPTA
• Assessee Lawyers: P. S. KASHYAP
• Keywords: Competent authority

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA No. 157/DEL/2023 (A/o MA No. 84/DEL/2019 [A.Y. 2010-11) Smt. Arti Gupta Vs. The Income Tax Officer C/o Kashyap & Co. CA Ward – 1(1) 214, City Center, Meerut Begum Bridge Road Meerut PAN – ASGPG 9318 K (Applicant) (Respondent) Assessee By : Shri P.S. Kashyap, CA Department By : Shri Shankar Gupta, Sr. DR Date of Hearing : 02.05.2025 Date of Pronouncement : .05.2025 ORDER PER NAVEEN CHANDRA, A.M:- This Miscellaneous Application has been filed by the assessee u/s 254(2) of the Income tax Act, 1961 [for short, 'the Act'] against the order MA No. 152 to 156/DEL/2024 Dragon Foods [A.Ys 2013-14 to 2017-18] Page 2 of 4 of this Bench of the Tribunal dated 29.10.2018 in ITA No. 1209/DEL/2018 for Assessment Years 2010-11. 2. In this Miscellaneous Application, the assessee has submitted that the Tribunal order suffers from mistake apparent from record as the Tribunal has recorded that the Assessing Officer has taken requisite sanction from the competent authority u/s 151(2) of the Act to issue notice u/s 148, whereas no approval u/s 151(2) was accorded by Pr CIT as she has not written \"whether she is satisfied/not satisfied on the reasons recorded by the A.O that it is a case for notice u/s 148’. 3. Per contra, the ld. DR supported the order of the Tribunal. 4. We have heard the rival submissions and have perused the relevant material on record. We find that the Tribunal has given a finding that requisite sanction u/s 151(2) has been obtained from the competent authority and therefore the request of the assessee is nothing but an attempt to get the Tribunal’s order reviewed which is not permissible u/s 254(2) of the Income Tax Act. In view of the same the M.A. filed by the assessee is dismissed as there is no mistake apparent from record. MA No. 152 to 156/DEL/2024 Dragon Foods [A.Ys 2013-14 to 2017-18] Page 3 of 4 5. In the result, the Miscellaneous Application of the assessee in MA No 157/DEL/2023 stands dismissed. The order is pronounced in the open court on 30.05.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi MA No. 152 to 156/DEL/2024 Dragon Foods [A.Ys 2013-14 to 2017-18] Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order… 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the fair 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 alongwith 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. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the Order "