M/s. Paramount Probuild Pvt. Ltd., New Delhi V. ACIT, New Delhi

MA 150/DEL/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8666 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 05-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” ‘Friday’ NEW DELHI ] BEFORE SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Misc. App. No. 150/Del/2021 [ in ITA No. 1391/Del/2016 ] Assessment Year : 2005-06 M/s. Paramount Probuild Pvt. Ltd. 208, Sikka Mansion, LSC, Savita Vihar, New Delhi. PAN : AADCP5228P Vs. DCIT Central Circle – 18, New Delhi. (Applicant) (Respondent) Applicant by : Shri Somil Aggarwal, Advocate; Respondent by : Shri Rajesh Kumar, Sr. D.R.; Date of hearing: 12/11/2021 Date of Pronouncement: 12/11/2021 O R D E R PER PRASHANT MAHARISHI, AM : 1. The assessee has preferred Miscellaneous Application No. 150/Del/2021 in ITA. No. 1391 (Del) of 2016 for Assessment Year 2005-06. 2. The assessee has shown that the co-ordinate bench has failed to consider the ground No. 4 of the appeal of the assessee, which was covered by the decision of the Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla. This argument was not considered. It was further stated that the Misc. App. No. 108 (Del) of 2020 filed by the assessee on 9.04.2021 in ITA. No. 637 (Del) of 2016 on identical ground 2 | Page has been recalled. Therefore, it was stated that there is an error in the order of the co-ordinate bench. 3. The ld. AR reiterated the same arguments. 4. The ld. DR objected to the Misc. application. 5. We have carefully considered the rival contentions and perused the orders of the lower authorities. We find that assessee filed an appeal vide ITA. No. 637 (Del) of 2016 for assessment year 2005-06 and for the same assessment year the ld. AO filed an appeal in ITA. No. 1391 (Del) of 2016. When the Misc. application was filed in ITA. No. 637 (Del) of 2016 in M.A. No. 108 (Del) of 2020 the co-ordinate bench recalled that order on 9.04.2021. Further, the assessee is right that the argument advanced as per ground No. 4 where assessee argued relying on the decision of Hon’ble Delhi High Court was not considered. As the appeal of the assessee has been recalled, there is no reason that the appeal of the ld. AO should also not be recalled. Further looking at para Nos. 18 to 21 of the order it is apparent that the argument of the assessee has not been considered. 6. Accordingly, we allow the Misc. application No. 150 (Del) of 2021 filed by the assessee. Order pronounced in open court on : 12.11.2021. Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date : 12.11.2021. *MEHTA* Copy forwarded to: 1. Applicant; 3 | Page 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 12.11.2021 Date on which the typed draft is placed before the dictating member 12.11.2021 Date on which the typed draft is placed before the other member 12.11.2021 Date on which the approved draft comes to the Sr. PS/ PS 12.11.2021 Date on which the fair order is placed before the dictating member for pronouncement 12.11.2021 Date on which the fair order comes back to the Sr. PS/ PS 12.11.2021 Date on which the final order is uploaded on the website of ITAT 12.11.2021 date on which the file goes to the Bench Clerk 12.11.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order