DCIT, DEHRADUN V. M/S SAWHNEY BUILDERS, DEHRADUN

MA 620/DEL/2019

AI Insights

The case involves a Miscellaneous Application filed by the Revenue against a previous ITAT order concerning multiple assessment years. The Revenue contended that the ITAT's earlier order dismissed their appeal for AY 2012-13 without any discussion on merits, despite the appeal being included in the order. The ITAT acknowledged the oversight and decided to recall the order for AY 2012-13, directing it to be re-heard by the Co-ordinate Bench. The decision highlighted the importance of addressing all appeals comprehensively in judicial orders.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829257 (ITAT-NEW DELHI)
• Duration Of Justice: 6 year(s) 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Dehradun
• Assessment Year: misc
• Appeal Filed On: 15-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: KANWAL K. JUNEJA

Judgement Text

"MA No.620/Del/2019 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M.A.No.-620/Del/2019 [In ITA Nos.3176 to 3179/Del/2015] [Assessment Years : 2008-09 to 2010-11 & 2012-13] DCIT Dehradun vs M/s. Sawhney Builders, 119-D, Race Course, Dehradun PAN-AAXFS0947D APPELLANT RESPONDENT Revenue by Shri A.S.Rana, Sr.DR Assessee by Shri Kanwal K.Juneja, Adv. Date of Hearing 13.11.2025 Date of Pronouncement 16.01.2026 ORDER PER MANISH AGARWAL, AM : The present Miscellaneous Application [“M.A”] is filed by the revenue against the order passed by the Co-ordinate Bench of ITAT in ITA Nos. 3174 & 3176 to 3179/Del/2015 and C.O. Nos. 369, 337, 329 & 330/Del/2015 dated 28.02.2019 for the Assessment Years 2006-07, 2008-09 to 2010-11 & 2012-13 respectively. 2. In the captioned M.A., the assessee stated that appeals of the assessee for AY 2006-07 & 2008-09 to 2010-11 are dismissed in terms of para 11 of the impugned order however, in para 12, it is observed that all the appeals filed by the Revenue as well Cross- objections filed by the assessee are dismissed which includes appeal for Ay 2012-13 of the revenue. However, no discussion is made with Printed from counselvise.com MA No.620/Del/2019 Page | 2 respect to the appeal filed by the Revenue for AY 2012-13 in ITA No.3179/Del/2015 and the appeal was dismissed. It is thus, requested that mistake being apparent from record, the order dated 28.02.2019 be rectified and appeal of the revenue be restored. 3. Heard the contentions of both parties and perused the material available on record. From the perusal of the order of the Co-ordinate Bench, we find that Co-ordinate Bench has passed common order for AY 2006-07 and 2008-09 to 2012-13 dismissing the appeals of the revenue for all the assessment years. It is observed that, no discussion was made in the order with respect to the appeal filed by the Revenue for AY 2012-13 though the same was dismissed. In view of these facts, we observed that the appeal of the revenue in ITA No. No.3179/Del/2015 stood dismissed without any discussion on merits accordingly, we recall the order of ITAT dated 28.02.2019 passed for the appeal in ITA No.3179/Del/2015 for AY 2012-13 and direct the Registry to fix the same before the Co-ordinate Bench in due course. The final order with respect to other appeals filed by the revenue for AYs 2006-07, 2008-09, 2009-10 & 2010-11 and cross- objections of the assessee remained the same. With this direction, the M.A. filed by the Revenue is allowed. 4. In the result, M.A. filed by the Revenue is allowed. Printed from counselvise.com MA No.620/Del/2019 Page | 3 Order pronounced in the open Court on 16.01.2026. Sd/- Sd/- (YOGESH KUMAR U.S) JUDICIAL MEMBER Date:-16.01.2026 *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 6. Guard File ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "