M/s Bergen Engines India Pvt. Ltd., New Delhi V. ACIT, New Delhi

MA 122/DEL/2021

AI Insights

The case involves M/s. Bergen Engines India Pvt. Ltd, the appellant, who filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, seeking rectification of a Tribunal order dated 05.02.2021 concerning the assessment year 2012-13. The assessee's representative requested to withdraw the application, indicating that the matter would be contested in a second round of litigation before the Dispute Resolution Panel. The Senior Departmental Representative did not object to this request, leading to the dismissal of the application as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131267 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 20-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 19-07-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Shri Pradip Kumar Kedia, Accountant Member MA No. 122/Del/2021 (In ITA No. 5543/Del/2016) (Assessment Year: 2012-13) M/s. Bergen Engines India Pvt. Ltd, 2 nd Floor, 52-B, Okhla Industrial Estate, Phase-3, Okhla, New Delhi Vs. ACIT, New Delhi (Appellant) (Respondent) PAN:AAECB7223M Assessee by : Sh. R. K. Kapoor, CA Revenue by: Sh. Om Parkash, Sr. DR Date of Hearing 21/07/2023 Date of pronouncement 25/07/2023 O R D E R PER C. M. GARG, J. M.: 1. This miscellaneous application by the assessee u/s 254(2) of the Income Tax Act, 1961 (for short the Act) has been filed seeking rectification in the Tribunal order dated 05.02.2021 in ITA No. 5543/Del/2016 for AY 2012-13 (hereinafter the Tribunal order). 2. The assessee’s representative filed an application praying that the assessee would like to contest the issue involved in this miscellaneous application in the second round of litigation which is already began by filing a proper reference before the Dispute Resolution Panel (DRP) therefore, the applicant may kindly be allow to withdraw this application. 3. The ld Sr. DR placed no objection to the prayer of the assessee. MA No. 122/Del/2021 M/s. Bergen Engines India Pvt. Ltd Page | 2 4. In the result, miscellaneous application of assessee is dismissed as withdrawn. Order pronounced in the open court on 25/07/2023. -Sd/- -Sd/- (Pradip Kumar Kedia) (C. M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: /07/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi