DCIT, CENTRAL CIRCLE-7, DELHI V. SUNANDA SHARMA, GURGAON

MA 54/DEL/2024

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT), Central Circle-7, as the appellant, and Sunanda Sharma, the respondent, concerning the assessment years 2015-16 and 2016-17. The Revenue filed Miscellaneous Applications seeking recall of the Tribunal's order which had quashed the assessment orders for the mentioned years due to the absence of DIN in the orders. The Revenue argued that the non-mentioning of DIN, as per a recent Supreme Court interim stay, should not invalidate the proceedings. However, the Tribunal found no apparent mistake in its earlier decision and dismissed the applications, emphasizing that the Revenue's approach was an attempt to review the order, which is not allowed under the specified section of the Income Tax Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397149 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2016-2017
• 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 “G- FRIDAY”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA NO. 53/Del/2024 (IN ITA NO. 1891/DEL/2022) [A.Y. 2015-16] AND MA NO. 54/Del/2024 (IN ITA NO. 1892/DEL/2022) [A.Y. 2016-17] DCIT, CENTRAL CIRCLE-7, VS. SUNANDA SHARMA, DELHI 1202, Tower-3, Malibu Town, Sohna Road, Gurgaon, Haryana-122018 (PAN: AAJPS6063L) (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 the common order of this Tribunal passed in Assessee’s I.T.A. Nos. 1891 & 1892/Del/2022 (Ayrs. 2015-16 & 2016-17) decided on 27.10.2023. 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 order dated 24.12.2021 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 order of the Tribunal dated 27.10.2023 3 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 1. Date of dictation of Tribunal Order 30.05.25 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 30.05.25 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 "