DCIT, NEW DELHI V. SH. ANURAG DALMIA, NEW DELHI

MA 251/DEL/2020

AI Insights

The case involves a Miscellaneous Application (MA No.251/Del/2020) filed by the Revenue seeking to recall a common order of the Tribunal which had deleted the penalty levied under section 271(1)(b) of the Income Tax Act for the assessment years 2006-07 to 2012-13. The Revenue argued that the Tribunal should have sustained the penalty, referencing a similar case involving Sanjay Dalmia where the penalty was confirmed. However, the Tribunal found no mistake in their original decision and dismissed the application, emphasizing that the facts and circumstances of the cases were not identical.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705357 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2006-2007
• Other Referred Cases: Sanjay Dalmia in ITA Nos.3795 to 3801/Del/2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: VINOD KUMAR BINDAL
• Section: 142(1)

Judgement Text

"MA.No.251/Del/2020 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER MA No.251/Del/2020 (In ITA Nos.3802 to 3808/Del/2014) िनधा\u0005रणवष\u0005/Assessment Years:2006-07 to 2012-13 DCIT Central Circle-2, New Delhi. बनाम Vs. ANURAG DALMIA, 2nd Floor, Indraprakash Building, 21, Barakhamba Road, New Delhi. PAN No.AADPD9439P अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent िनधा\u0005\u0006रतीक ओरसे /Assessee by Shri Vinod Kumar Bindal, CA Shri Saurav Sharma, Adv & Ms. Rinky Sharma, ITP राज\u0010वक ओरसे /Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक तारीख/ Date of hearing: 21.03.2025 उ\u0016ोषणाक तारीख/Pronouncement on 03.07.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. Through this miscellaneous application the Revenue is seeking to recall the common order of the Tribunal in ITA Nos. 3802 to 3808/Del/2014 for the assessment years 2006-07 to 2012-13 dated 16.05.2020 on the ground that the Tribunal on identical situation penalty levied u/s 271(1)(b) of the Act was confirmed in the case of Sanjay Dalmia in ITA Nos.3795 to 3801/Del/2014 for the assessment years 2006-07 to 2012-13 which was also confirmed by the High MA.No.251/Del/2020 2 Court and the SLP filed by the assessee was dismissed by the Supreme Court. 2. The Ld. Counsel for the assessee, on the other hand, submitted that the Tribunal on appreciation of facts deleted the penalty levied u/s 271(1)(b) of the Act for failure on the part of the assessee to comply with the notice issued u/s 142(1) of the Act and there is no mistake apparent on record in the order of the Tribunal in deleting the penalty. 3. Heard rival submissions, perused the record available before us. It is observed that the Revenue filed only one miscellaneous application for all the appeals for the assessment years 2006-07 to 2012-13 in ITA Nos.3802 to 3808/Del/2014. The Revenue should have filed miscellaneous applications separately against each assessment year and the appeal and since the Revenue filed only one miscellaneous application which is numbered as 251/Del/2020 for all the assessment years, we take this miscellaneous application on record only for the appeal for AY 2006-07 against ITA No.3802/Del/2014. 4. Coming to the merits of the miscellaneous application, we observed that the only contention of the Revenue in the MA.No.251/Del/2020 3 miscellaneous application is for recall of the order on the ground that the Tribunal had affirmed such penalty u/s 271(1)(b) of the Act in the case of Sanjay Dalmia (supra) in ITA Nos.3795 to 3801/Del/2014 and therefore the Tribunal should have sustained the penalty even in the case of the assessee. We see no merit in the contention of the Revenue since no mistake apparent on record was pointed out in the order passed by the Tribunal by the Revenue. The Tribunal on appreciation of facts and the provisions of law deleted the penalty levied u/s 271(1)(b) of the Act for failure on the part of the assessee to comply with the notice issued u/s 142(1) of the Act. There is no mistake apparent on record within the meaning of the provisions of section 254(2) of the Act and hence the miscellaneous application filed by the Revenue for the AY 2006-07 against ITA No.3802/Del/2014 is hereby dismissed. 5. In the result, Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open court on 03/07/2025 Sd/- Sd/- (S RIFAUR RAHMAN) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 03/07/2025 *Kavita Arora, Sr. P.S. MA.No.251/Del/2020 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "