ITO, New Delhi V. Shri Arun Kumar Tiwari, Prop., New Delhi

ITA 4326/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65882 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 29-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH SENIOR
• Assessee Lawyers: S N BHARGAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) SHRI U.B.S. BEDI, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.4326/DEL./2011 (ASSESSMENT YEAR : 2007-08) ITO, WARD 33 (3), VS. SHRI ARUN KUMAR TIWARI, NEW DELHI. PROP. M/S. ARUN ELECTRO, T 581, BALJEET NAGAR, NEW DELHI 110 008. (PAN : AACPT0254D) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.N. BHARGAVA, ADVOCATE REVENUE BY : SHRI BHIM SINGH, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE REVENUE. IN THIS APPE AL, THE REVENUE HAS CHALLENGED THE ORDER OF THE CIT (APPEALS) FOR VIOLA TION OF RULE 46A OF INCOME-TAX RULES, 1962. 2. FROM THE RECORDS, WE FIND THAT IN THIS CASE, THE COMMISSIONER (APPEALS)-XXVI, NEW DELHI PASSED ORDER ON 30.06.201 0, AGAINST WHICH THE ASSESSEE FILED AN APPEAL BEFORE THE ITAT REGISTERED AS ITA NO.4294/DEL/2010. THIS APPEAL WAS HEARD FINALLY ON 01.06.2011 AND THE ITAT, DELHI A BENCH HAS PASSED AN ORDER DATED 10. 06.2011 BY DISMISSING ITA NO.4326/DEL./2011 2 THE APPEAL OF THE DEPARTMENT. THERE IS NOTHING ON RECORD WHETHER THIS ORDER HAS BEEN RECALLED BY ITAT OR NOT. NEITHER REVENUE NOR ASSESSEES AUTHORIZED REPRESENTATIVE ARE ABLE TO THROW ANY LIGHT ON THIS ISSUE. FURTHER, WE ALSO NOTICED THAT THE APPEAL REGISTERED AS APPEAL NO.432 6/DEL/2011 IS ALSO NOT AUTHORIZED BY THE COMMISSIONER. THUS, IN VIEW OF T HE FACTS AVAILABLE ON RECORD, WE FIND THAT THIS IS THE SECOND APPEAL AGAI NST THE ORDER OF CIT (A) DATED 30.06.2010 WHICH HAS BEEN ALREADY ADJUDICATED BY ITAT IN ITA NO.4294/DEL/2010. IN VIEW OF THESE FACTS, THIS APP EAL OF THE REVENUE IS NOT MAINTAINABLE. THEREFORE, WE DISMISS THE SAME IN LI MINE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED IN LIMINE. ORDER PRONOUNCED IN OPEN COURT ON THIS 23 RD DAY OF NOVEMBER, 2012. SD/- SD/- (U.B.S. BEDI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 23 RD NOVEMBER, 2012 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXVI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.