M/S. RIVIERA APARTMENT OWNERS CO- OP. HOUSING SOCIETY LTD.,NEW DELHI V. ITO, NEW DELHI

ITA 3726/DEL/2016

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 40591 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA; HARPREET KAUR HANSRA
• Assessee Lawyers: RAKESH GUPTA
• Keywords: Rectification of order
• Section: 154; 271D; 271E

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.3724, 3725 & 3726/Del/2016 Assessment Year: 2007-08 Riviera Apartment Owners Coop. Housing Society Ltd., C/o- M/s. RRA TAXINDIA, D-28, South Extension, Part-I, New Delhi Vs. Income Tax officer, Ward-20(2), New Delhi PAN: AAAAR1867R (Appellant) (Respondent) With ITA Nos.3889, 3890 & 3891/Del/2016 Assessment Year: 2007-08 Sh. G.S. Saini, aggrieved assessee, C/o- M/s. RRA TAXINDIA, D-28, South Extension, Part-1, New Delhi Vs. Income Tax officer, Ward-20(2), New Delhi PAN: AAAPS2757A (Appellant) (Respondent) Assessee by None Department by Ms. Harpreet Kaur Hansra, Sr. DR Assessee by Dr. Rakesh Gupta, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 19.03.2025 Date of pronouncement 19.03.2025 ITA No.3724, 3725 & 3726/Del/2016 & 3889, 3890 & 3891/Del/2016 2 | P a g e ORDER PER SATBEER SINGH GODARA, JM These twin assessees, namely, Riviera Apartment Owners Co- Op. Housing Society Ltd. and Sh. G.S. Saini. (the alleged “aggrieved assessees”) have filed their instant three appeals each. All other details thereof stand tabulated as under: Sl. No. Appeal No. Appellant Respondent Order Appealed against 1. 3724/Del/2016 for AY 2007-08 Riviera Apartment Owners Co-op. Housing Society ITO, Ward-20(2), New Delhi CIT(A)-12, New Delhi’s order dated 16.05.2016 passed in case no. 126/12- 13 involving proceedings under Section 143(3)/148 of the Act. 2. 3725/Del/2016 for AY: 2007-08 Riviera Apartment Owners Co-op. Housing Society ITO, Ward-20(2), New Delhi CIT(A)-12, New Delhi’s order dated 16.05.2016 passed in case no. 125/12- 13 involving proceedings under Section 271D of the Act. 3. 3726/Del/2016 for AY: 2007-08 Riviera Apartment Owners Co-op. Housing Society ITO, Ward-20(2), New Delhi CIT(A)-12, New Delhi’s order dated 16.05.2016 passed in case no. 127/12- 13 involving proceedings under Section 271E of the Act. 4. 3889/Del/2016 for AY: 2007-08 Sh. G.S. Saini ITO, Ward-20(2), New Delhi CIT(A)-12, New Delhi’s order dated 16.05.2016 passed in case no. 126/12- 13 involving proceedings under Section 143(3)/148 of the Act. 5. 3890/Del/2016 for AY: 2007-08 Sh. G.S. Saini ITO, Ward-20(2), New Delhi CIT(A)-12, New Delhi’s order dated 16.05.2016 passed in case no. 125/12- 13 involving proceedings under Section 271D of the Act. 6. 3891/Del/2016 Sh. G.S. Saini ITO, Ward-20(2), New Delhi CIT(A)-12, New Delhi’s order dated 16.05.2016 passed in case no. 127/12- 13 involving proceedings under Section 271E of the Act. ITA No.3724, 3725 & 3726/Del/2016 & 3889, 3890 & 3891/Del/2016 3 | P a g e 2. Heard Dr. Rakesh Gupta, Adv., representing “Sh. G.S. Saini” and Ms. Harpreet Kaur Hansra, appearing for the department. Case files perused. 3. It emerges at the outset from a combined perusal of the instant six appeals of both these appellants that they are aggrieved against the CIT(A)’s very section rectifications passed u/s 154 of the Act dated 16.05.2016, on the ground that the latter appellant, Sh. G.S. Saini was not competent to institute the corresponding three lower appeals at the former’s assessee’s behest. We further notice that the learned CIT(A) had firstly passed his identical main orders, dated 27.01.2016 allowing the former appellant’s as lower appeals on merits, and, thereafter, he invoked section 154 rectification jurisdiction to hold the latter appellant Sh. G.S. Saini as not having proper authorization to file appeal at the former assessee’s behest. 4. It is in this factual background that we are of the considered view that so far as the learned CIT(A)’s action invoking the impugned section 154 rectification is concerned, the same would not stand the test of judicial scrutiny in the given facts since ITA No.3724, 3725 & 3726/Del/2016 & 3889, 3890 & 3891/Del/2016 4 | P a g e involving detailed roving inquiries in course thereof as settled in the T. S. Balaram, ITO v Volkart Bros (1971) 82 ITR 40 (SC). 5. Faced with this situation, the Revenue seeks to buttress the point that given the fact that all the corresponding lower appeals had not been properly authorized to be instituted which is an apparent mistake on record as rightly rectified in the CIT(A)’s impugned orders. 6. We find no merit in the Revenue’s instant argument once the learned CIT(A) had passed his former round order(s) in all the three lower appeals allowing the same on merits. Learned CIT(A)’s instant three section 154 rectification orders here; challenged by both these assessees, M/s Riviera Apartment Owners Co-op. Housing Society Ltd. as well as Sh. G.S. Saini in the capacity “aggrieved assessee”, deserve to be reversed in the light of the foregoing settled proposition. That being the case, we hereby accept the former assessee’s three appeals ITA No.3724 to 3726/Del/2016 and the latter as many cases ITA No.3889 to 3891/Del/2016 are hereby dismissed as rendered infructuous in very terms. Ordered accordingly. 7. All other pleadings on merits herein stand rendered academic. ITA No.3724, 3725 & 3726/Del/2016 & 3889, 3890 & 3891/Del/2016 5 | P a g e 8. To sum up, the former assessee’s instant three appeals ITA No. 3724 to 3726/Del/2016 are allowed and latter appellant’s as many cases ITA No. 3889 to 3891/Del/2016 are dismissed, as infructuous, in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 19th March, 2025 Sd/- Sd/- (AMITABH SHUKLA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19th March, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "