DCIT,CENTRAL CIRCLE-31 , NEW DELHI V. HARJEET SINGH, HARYANA

MA 171/DEL/2024

AI Insights

The case involves the Income Tax Department (Revenue) seeking to recall the Tribunal's orders that had quashed the assessment orders due to the non-mentioning of the Document Identification Number (DIN). The Revenue argued that the non-mentioning of DIN, while an irregularity, did not invalidate the proceedings, referencing an interim stay by the Supreme Court on a High Court ruling. The Assessee's representative contended that there was no apparent mistake in the Tribunal's orders. The Tribunal, after considering the arguments and the legal provisions, dismissed the Revenue's applications, stating that the Revenue's request was essentially a review of the Tribunal's decision, which is not allowed under the specified section of the Income Tax Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397136 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Assessee Lawyers: AMAN GARG

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B- FRIDAY”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA NO. 170/Del/2024 (IN ITA NO. 2030/DEL/2022) [A.Y. 2015-16] AND MA NO. 171/Del/2024 (IN ITA NO. 2031/DEL/2022) [A.Y. 2018-19] ACIT, CENTRAL CIRCLE-31, VS. HARJEET SINGH, DELHI HOUSE NO. 22, MANDKOLA THE HATIN, FARIDABAD HARYANA-121004 (PAN: BPIPS2997Q) (Appellant) (Respondent) Assessee by : Sh. Aman Garg, CA Department by : Sh. Dheeraj Kumar Jain, Sr. DR. Date of Hearing : 30.05.2025 Date of pronouncement : 30.05.2025 ORDER PER SHAMIM YAHYA, AM By way of these Miscellaneous Applications, Revenue seeks recall of orders of this Tribunal passed in Assessee’s I.T.A. Nos. 2030 & 2031/Del/2022 (Ayrs. 2015-16 & 2018-19) decided on 05.12.2023 & 20.11.2023. 2. At the time of hearing, Ld. DR for the revenue submitted that order of the ITAT is not acceptable as the Tribunal has quashed the order of AO without 2 considering the fact that non-mentioning of DIN in the body of the order cannot be conclusive to invalidate the proceedings as the Hon’ble Apex Court has taken cognizance on the matters and has issued interim stay on the ruling of Hon’ble High Court on 3.1.2024 remarking that not mentioning DIN in the assessment orders may be an ‘irregularity’ it does not make it an illegality. It was further submitted that ITAT has allowed the appeal of the assessee by holding the assessment orders to be invalid due to non-quoting of DIN in the assessment order in accordance with CBDT Circular dated 14.8.2019. In view of above, it was pleaded to amend the order accordingly, by considering the merits of the case. However, Ld. AR has submitted that since there is no apparent mistake in the order of the Tribunal, hence, the misc. applications filed by the Department are not sustainable in the eye of law and may be dismissed as such. 3. We have heard both the parties and perused the records. We note that at the time of hearing of the appeal there was no observation of the Apex Court on this issue. During the hearing, a query was raised by the Bench from the Ld. DR that whether there is any apparent mistake in the aforesaid Tribunal’s order. In reply, Ld. DR was unable to point out any apparent mistake in the order of the Tribunal. 4. In view the aforesaid factual matrix, we are of the considered opinion that since there is no mistake apparent in the orders of the Tribunal dated 5.12.2023 & 3 20.11.2023 and Revenue is seeking a review of the Tribunal’s order in the garb of rectification, which is not permissible u/s. 254(2) of the I.T. Act. Therefore, both the Miscellaneous Applications, being devoid of any merit are dismissed as such. 5. In the result, both the Misc. Applications filed by the Revenue are dismissed. Order pronounced on 30th May, 2025 upon conclusion of hearing. SD/- SD/- [YOGESH KUMAR U.S.] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER S R Bhatnagar Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT (A) 5. DR, ITAT By Order, Assistant Registrar, ITAT, Delhi Benches 4 "