Rehab India Foundation, New Delhi V. CIT(Exemption), New Delhi

MA 111/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4336 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2016-2017
• Appeal Filed On: 28-06-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. No. 111/Del/2021 [Arising out of S.A No.125/Del/2021] Assessment Year: 2016-17 And M.A. No. 115/Del/2021 [Arising out of ITA.633/Del/2021] Assessment Year: 2016-17 Rehab India foundation, D-11, Basement, Maharanibagh, New Delhi Vs. CIT (Exemption), New Delhi PAN :AABTR5654C (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JM: M.A No. 111/Del/2021 Captioned application was filed by the assessee seeking revival/restoration of stay application no. 125/Del/2021 disposed of by the Tribunal vide order dated 21.06.2021. Appellant by Ms. Soumya Singh, Advocate Sh. Arnab Chakraborty, Advocate Respondent by Sh. Prabhat Ranjan, Sr. DR Date of hearing 13.05.2022 Date of pronouncement 13.05.2022 2 M.A. Nos.111 & 115/Del/2021 AY: 2016-17 2. We have heard the parties and perused the materials on record. As could be seen from the materials on record, stay application filed by the assessee earlier in S.A. No. 125/Del/2021 was disposed of by the Tribunal vide a reasoned order dated 21.06.2021. While declining assessee’s prayer for grant of stay, the Tribunal has recorded a factual finding that the assessee could not make out a case for grant of stay. Accordingly, the stay application was dismissed. 3. That being the factual position emerging on record, the present application filed by the assessee for revival/restoration of stay application, already disposed of, cannot be entertained. Accordingly, we dismiss the present application filed by the assessee. However, we direct the Registry to fix the corresponding appeal of the assessee, being ITA No. 633/Del/2021, for hearing on 18.07.2022. M.A No.115/Del/2021 4. As regards M.A. No. 115/Del/2021, the assessee has filed the aforesaid application seeking admission of additional grounds. 5. In our view, at this stage, we cannot entertain assessee’s request for admission of additional grounds. Therefore, we decline to allow the present application of the assessee. Accordingly, this 3 M.A. Nos.111 & 115/Del/2021 AY: 2016-17 application is treated as withdrawn, hence, dismissed. However, assessee is at liberty to raise any additional ground in accordance with Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963, when the appeal is taken up for hearing. 6. In the result, the applications are dismissed, as indicated above. Order pronounced in the open court on 13 th May, 2022 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 13 th May, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi