ADDL. CIT, SPECIAL RANGE-7, NEW DELHI V. ONGC VIDESH LTD., NEW DELHI

ITA 7644/DEL/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8411 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 19-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIDHI BANSAL
• Section: 154; 246A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ( Delhi Bench “E”, NEW DELHI) (Through Video Conferencing) SHRI AMIT SHUKLA, JUDICIAL MEMBER Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 7644/Del./2017, A.Y. : 2009-10 Addl. Commissioner of Income Tax Special Range-7, New Delhi Vs M/s. ONGC Videsh Limited Tower-B, 5, Nelson Mandela Marg, Vasant Kunj, New Delhi-110070 (APPELLANT) (RESPONDENT) (PAN : AAACO1230F) Assessee by : Ms. Nidhi Bansal, CA Revenue by : Ms. Deepshikha Sharma, CIT DR Date of Hearing: 11.11.2021 Date of Pronouncement: 16.11.2021 O R D E R Dr. B.R.R. KUMAR, AM : This appeal has been filed by the revenue against the order of the ld. CIT(A)-38, New Delhi, dated 11.09.2017. 2. Following Grounds have been raised by the revenue :- “1. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law in admitting the appeal of the assessee beyond jurisdiction ignoring that the order passed by Addl. CIT. Special Range-7 u/s 250/143(3) was not an appellable order u/s 246A of the IT Act before Commissioner (Appeals). 2. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law in directing the assessee to withdraw its application for rectification pending before AO on the issue of giving appeal effect to its previous order in Appeal No. 521/14-15 dated 31.03.2015, after wrongly admitting the appeal against ITA No.7644/Del./2017 ONGC Videsh LTD. 2 order passed u/s 250/143(3).” 3. In this case, an order by the Ld. CIT(A)-7, New Delhi has been passed on 31.03.2015 in Appeal No. 521/14-15 giving certain directions to the Assessing Officer. 4. Owing to the failure of the AO to carry out such directions issued , the assessee filed rectification u/s 154 before the Assessing Officer which has been pending since 30.03.2017. Owing to non-implementation of the directions given by the Ld. CIT(A), the assessee filed another appeal before the Ld. CIT(A) for not giving effect to the order of the Ld. CIT(A). 5. After considering the facts on record, the Ld. CIT(A) vide order dated 11.09.2017 has directed the AO to give effect of the order of the Ld. CIT(A)-7, New Delhi dated 31.03.2015. 6. The revenue aggrieved with this order and filed appeal before us on the grounds that admitting of the appeal of the assessee beyond the jurisdiction and the order passed by the Assessing Officer u/s 250/143(3) is not appellable order u/s 246A of the Income Tax Act. 7. We have gone through the entire facts on record and heard the arguments of both the parties, we find that Ld. CIT(A) is well within the inherent powers enjoyed by the quasi judicial authorities to pass such an order so as to give effect and implement the orders passed by them. In this case, since the Assessing Officer has not rightly followed the directions given by the Ld. CIT(A) earlier, the grievance of the assessee has been taken up by the Ld. CIT(A) and the instructions were given to ITA No.7644/Del./2017 ONGC Videsh LTD. 3 follow the directions given in the order of the Ld. CIT(A)which cannot be held to be incorrect. 8. The courts have got inherent powers to oversee that the orders passed by them are implemented in right letter and spirit. Failure to implement the orders of the quasi judicial authorities would always invite course correction methods by the authorities who have passed the orders. Hence, in view of the facts peculiar to the instance case,we agree with the directions given by the Ld. CIT(A) and dismiss the appeal of the revenue being infructuous. Order pronounced in open court on this 16 th day of November, 2021. Sd/- Sd/- (AMIT SHUKLA) (Dr. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER *Binita* Dated : 16/11/2021 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A), New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.