Honda Trading Corp. India Pvt. Ltd., New Delhi V. ACIT, New Delhi

MA 101/DEL/2017

AI Insights

The case involves Honda Trading Corporation India P. Ltd., which filed a miscellaneous application seeking rectification of a Tribunal order concerning the assessment year 2007-08. The application was based on the claim that the lower authorities misinterpreted the Tribunal's earlier directions, leading to a denial of the benefits of litigation. The Tribunal, however, found no merit in the application as the assessee could not point out any specific mistake in the Tribunal's original order or any misinterpretation by the lower authorities. The Tribunal's decision was pronounced on 31.08.2023.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122063 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Next Hearing Date: 24-08-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 08-02-2017
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AKSHAY UPPAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I-1: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No.101/Del/2017 (In ITA No. 5297/Del/2011) Assessment Year: 2007-08 Honda Trading Corporation India P. Ltd., Sigma Centre, A-27, Infocity, Sector 34, Gurgaon PAN AABCH 5556 J vs. The Addl. CIT, Circle-12(1), New Delhi (Appellant) (Respondent) For Assessee: Shri Akshay Uppal, Adv. For Revenue : Shri Amit Katoch, Sr. DR Date of Hearing : 25.08.2023 Date of Pronouncement : 31.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This miscellaneous application under section 254(2) of the I.T Act 1961 has been filed seeking rectification in the Tribunal order dated 08.03.2013 in ITA No. 5297/Del/2011 for AY 2007-08 (hereinafter “the Tribunal order”). 2. The ld. counsel submitted that the authorities below have misinterpreted the directions issued by the Tribunal order dated 08.03.2013 under challenge and unjustly denied fruits of litigation. Therefore appropriate clarification/directions be issued to the authorities below to give appeal effect to the Tribunal order. However, on being asked by the bench the ld. counsel could not point out any mistake apparent in the Tribunal order neither could show any order wherein the authorities below have misinterpreted the directions of Tribunal depriving the assessee from the fruits of litigation and outcome of Tribunal order. MA No.10/Del/2017 3. The ld. Senior DR vehemently opposed to the rectification application and submitted that there is no apparent mistake in the Tribunal order rectifiable u/s. 254(2) of the Act therefore, miscellaneous application of appellant being devoid of merits may kindly be dismissed. 4. On careful consideration of above submissions, first of all, we note that the provision of section 254(2) of the Act provides that the mistakes of apparent nature in the Tribunal order may be rectified by the Tribunal itself. In the present case the counsel of assessee has failed to point out any apparent mistake in the Tribunal order and he could not point out any point out or show any order wherein the authorities below have misinterpreted the directions of the Tribunal. Therefore we are unable to see any valid and sustainable reason to issue any further directions in addition to the directions and conclusion already recorded in the Tribunal order. Accordingly, miscellaneous application of assessee being devoid of merits is dismissed. 5. In the result, miscellaneous application of assessee is dismissed. Order pronounced in the open court on 31.08.2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31 st August 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi