M/S. JUBILANT LIFE SCIENCES LTD.,UTTAR PRADESH V. DCIT CIRCLE- 1, MURADABAD

MA 251/DEL/2022

AI Insights

The case involves M/s. Jubilant Organosyes Ltd, now known as M/s. Jubilant Life Science Ltd, who filed miscellaneous applications seeking rectification of earlier Tribunal orders concerning the assessment years 2009-10, 2010-11, and 2011-12. The applications were based on the grounds that the Tribunal's earlier decisions contained errors that needed correction. The Revenue opposed the applications, challenging the merits and jurisdiction of the Tribunal. The Tribunal, after reviewing the submissions and the previous orders, concluded that the issues raised did not reveal any apparent errors that could be rectified under the provisions applicable to such applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824665 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I2
• Assessment Year: 2011-2012
• Appeal Filed On: 30-08-2022
• Other Referred Cases: T. S. Balaram vs M/S. Volkart Brothers
• Laws Referred To: T. S. Balaram vs M/S. Volkart Brothers
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “-I-2”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA Nos. 249, 250 & 251/Del/2022 (In ITA Nos.4827, 6196, 5121/Del/2014) (Assessment Years: 2009-10, 2010-11 & 2011-12) M/s. Jubilant Organosyes Ltd, (Now Known as M/s. Jubilant Life Science Ltd), Gajraula, Amroha, UP Vs. DCIT, Circle-1, Moradabad (Appellant) (Respondent) PAN: AABCV0200H Assessee by : None Revenue by: Shri Om Parkash, Sr. DR Date of Hearing 10/12/2025 Date of pronouncement 31/12/2025 O R D E R PER MADHUMITA ROY, J. M.: 1. The instant Miscellaneous Applications have been filed by the assessee seeking rectification in the order in ITA No. 4827/De/2014 for AY 2011-12 dated 28.02.20222, ITA 5121/Del/2015 for AY 2011-12 dated 13.05.2022 passed by this Tribunal. 2. Having regard to the averments made by the revenue and considering the orders passed by the Bench on 28.02.2022 and 13.05.2022 which are sought to be recalled, it is found that fresh hearing is required to be given on the issues itself as the Revenue basically challenged the merits of the matter and jurisdiction of the Tribunal. It is observed that an error which has to be established by a long drawn process of reasoning on points where Printed from counselvise.com MA Nos. 249, 250 & 251/Del/2022 M/s. Jubilant Organosyes Ltd Page | 2 there may conceivably be two opinions cannot be said to be an error apparent on the face of the records. Decision on a debatable point of law or fact cannot be said to be an error apparent on thef face of the record as already held in the case of T. S. Balaram vs M/S. Volkart Brothers reported in1971 AIR 2204 found to be applicable here and thus in the absence of any error apparent on the fact of the records, the application preferred by the assessee is found to be devoid of any merit and not maintainable and thus rejected. 3. In the result, the miscellaneous applications filed by the assessee are dismissed. Order pronounced in the open court on 31/12/2025. -Sd/- -Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31/12/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "