ITO, WARD- 1(5), NOIDA V. ISHWAR SINGH MAVI , UTTAR PRADESH

MA 151/DEL/2021

AI Insights

The case involves a Miscellaneous Application by the Revenue against an order of the ITAT Co-ordinate Bench which had dismissed the Revenue's appeal due to low tax effect. The Revenue contended that the dismissal ignored significant irregularities and jurisdictional defects related to the CIT(A)'s order, which was allegedly passed on the same day notices were issued, raising questions about its validity. The ITAT found merit in the Revenue's application, recalling the earlier order and directing a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717525 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 07-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Keywords: Set aside; Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA No.151/Del/2021 [Arising out of ITA No.6668/Del/2019] (ASSESSMENT YEAR 2009-10) Income Tax Officer, Ward-1(5), Noida. Vs. Ishwar Singh Mavi, Village:-Birondi Chakrasenpur, Dadri, Gautam Budh Nagar, Uttar Pradesh-201308 PAN-AMCPM9348R (Appellant) (Respondent) Assessee by None Department by Shri Manoj Kumar, Sr.DR Date of Hearing 23/05/2025 Date of Pronouncement 14/08/2025 O R D E R PER MANISH AGARWAL, AM: The present Miscellaneous Application is filed by the Revenue against the order passed by the Co-ordinate Bench of ITAT in ITA No.6668/Del/2019 dated 24.02.2021 wherein the Co-ordinate Bench of the Tribunal has dismissed the appeal of the Revenue of on account of low tax effect. 2. Before us, the Ld. Sr. DR submits that the case of the assessee was recalled in ITA No.152/Del/2020 by the Co-ordinate Bench Printed from counselvise.com 2 MA No.151/Del/2021 ITO vs. Ishwar Singh Mavi vide order dated 19.01.2019 wherein while recalling the order, it was observed as under: \"We have carefully perused the contention raised by the Id. Assessing Officer in the Moe application stating that the Id. CIT (Appeals) has passed order in this case on 31st of December, 2018 wherein the appeal filed by the assessee was disposed of the Revenue stated that a case has been filed with Central Bureau of Investigation against the Commissioner of Income Tax (Appeals)-1, and therefore, this order needs to be recalled. The learned assessing officer has pointed out serious irregularities stating that the Id. CIT (Appeals) has passed an order on 31 December 2018. However, the notices for hearing were handed over to the Postal authorities through Speed Post only on 31 December, 2018 and therefore, the impugned order by the ld. CIT (Appeals) could not have been passed. Therefore, the order of the CIT (Appeals) suffers from jurisdictional defect. In view of the above facts, we set aside the order passed by the co-ordinate bench in view of such startling facts shown before us. Accordingly, we recall the order passed by the co- ordinate bench and direct the Registry to fix the appeal for Hearing on the earliest date. Accordingly, the Misc., application is allowed.\" 3. However, after recalling the order, the Co-ordinate Bench vide its order dated 24.02.2021 again dismissed the appeal of the Revenue on account of low tax effect by ignoring the peculiar facts and circumstances of the case by considering which the Co- ordinate Bench had recalled its earlier order. Since the notice issued by Ld. CIT(A) for hearing was issued on 31.12.2018 by handing over to the postal authorities and the appellate order was passed on the same day i.e. on 31.12.2018 which could not be possible, and matter is pending for investigation before the CBI. Under these circumstances, ld. Sr Dr requested to recall of the order. 3. On the other hand, none appeared on behalf of the assessee. 4. After considering the facts of the case and particularly looking to the order of Co-ordinate Bench in MA No.152/Del/2020 wherein the Co-ordinate Bench vide its order dated 19.01.2021 had recalled Printed from counselvise.com 3 MA No.151/Del/2021 ITO vs. Ishwar Singh Mavi the order for fresh consideration on the merits as the order of ld. CIT(A) suffers from jurisdiction defect as pointed out by the Revenue. Accordingly, we set aside the order passed by the Co- ordinate Bench and recall the order so passed. We further direct the Registry to fix the case of hearing at the earliest. 5. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open Court on 14.08.2025. Sd/- Sd/- Sd/- Sd/- (VIKAS AWASTHY) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14.08.2025 *Amit Kumar, Sr. Ps* 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 "