ITO WARD-28(5), NEW DELHI V. KRISHAN KUMAR , NEW DELHI

MA 247/DEL/2024

AI Insights

The case involves the Income-tax Officer as the applicant and Shri Krishan Kumar as the respondent, concerning appeals for the assessment years 2010-11 to 2012-13. The Revenue filed Miscellaneous Applications under section 254(2) of the Income Tax Act, 1961, seeking recall of the Tribunal's order dated 23.08.2019, which had dismissed their appeals on the grounds of low tax effect. The Revenue argued that the case fell under an exception due to ongoing prosecution complaints for A.Y 2010-11. However, the Tribunal dismissed the applications due to the delay in filing, noting that the applications were filed significantly later than the allowed timeframe.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397143 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR GUPTA
• Assessee Lawyers: NEERAJ MANGLA
• Keywords: Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA Nos. 246 to 248/DEL/2024 (A/o ITA No. 6384 to 6386/DEL/2018 [A.Ys. 2010-11 to 2012-13) The Income-tax Officer Vs. Shri Krishan Kumar Ward – 28(5) C-20, Devil Road New Delhi Dugga Colony Khanpur Village, New Delhi PAN – AAEPK 8794 P (Applicant) (Respondent) Assessee By : Shri Neeraj Mangla,CA Department By : Shri Shankar Gupta, Sr. DR Date of Hearing : 05.05.2025 Date of Pronouncement : 30.05.2025 ORDER PER NAVEEN CHANDRA, A.M:- The above captioned Miscellaneous Applications have been filed by the assessee u/s 254(2) of the Income tax Act, 1961 [for short, 'the Act'] MA No. 246 to 248/DEL/2024 Shri Krishan Kumar [A.Ys 2010-11 to 2012-13] Page 2 of 4 against the order of this Bench of the Tribunal dated 23.08.2019 in ITA Nos. 6384 to 6386/DEL/2018/DEL/2023 for Asstt Years 2013-14 to 2017-18. 2. In these Miscellaneous Applications, the Revenue submitted that all the three appeals of the Revenue were dismissed on the ground of low tax effect. The ld. DR submitted that the prosecution complaints u/s 276CC and 276D of the Act for A.Y 2010-11 were pending before the Hon'ble Tis Hazari Court, Delhi and therefore, the case falls under exception as explained in clause (f) of para 10 of the CBDT Circular No. 3/2018 dated 20.08.2018. It was submitted that since the case of the assessee was pending before the ACMM, decision of the ITAT was not acceptable. The ld. counsel for the Revenue prayed for recall of the order dated 23.08.2019. Further there is a delay in filing the M.A. for which the Revenue has canvassed the reasons as the case being decentralized, records being transferred from one office to another, merger of charges and the covid period. 3. We have heard the submissions and have perused the relevant material on record. We find that Tribunal passed the impugned order on 23.08.2019. Though the M.A u/s 254(2) of the Income Tax Act is required MA No. 246 to 248/DEL/2024 Shri Krishan Kumar [A.Ys 2010-11 to 2012-13] Page 3 of 4 to be filed within six months from the end of month in which the order was passed, the Revenue has filed the aforesaid M.A. on 10.06.2024 which is beyond the prescribed time limit. In view of the same, we find the impugned M.A. is not maintainable and is accordingly dismissed. 5. In the result, the Miscellaneous Applications of the Revenue in MA Nos 246 to 248/DEL/2024 stand dismissed. The order is pronounced in the open court on 30.05.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi MA No. 246 to 248/DEL/2024 Shri Krishan Kumar [A.Ys 2010-11 to 2012-13] Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order… 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the fair Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the Order "