AAC India Pvt. Ltd, New Delhi V. ITO ward-1(1), New Delhi

MA 151/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2794 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-09-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 26-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 234B; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Miscellaneous Application No.151/Del/2022 (ITA No.3546/Del/2019) Assessment Year: 2010-11 AAC India Pvt. Ltd., M-114, Malviya Nagar, Saket, New Delhi. PAN: AAACA7805N Vs ITO, Ward-1(1), New Delhi. (Applicant) (Respondent) Assessee by : Shri Salil, AR Revenue by : Shri Sanjay Kumar, Sr. DR Date of Hearing : 16.09.2022 Date of Pronouncement : 16.09.2022 ORDER Vide this Miscellaneous Application, the Assessee seeks the rectification of the mistake apparent on record in the order passed by the Tribunal in ITA No.3546/Del/2019 dated 05.05.2022 for AY 2010-11. 2. The ld. Counsel submitted that the assessment order for levy of interest is not correct and justified, therefore, such part of the assessment order be set aside pertaining to levy of interest u/s 234A and 234 B of the Act. MA No.151/Del/2022 2 3. The ld. Sr. DR opposed to the prayer of the applicant and submitted that there is no mistake apparent in the Tribunal order which require rectification u/s 254(2) of the Act. 4. On careful consideration of the above submissions, I am of the view that the applicant could not point out any mistake apparent in the Tribunal order dated 05.05.2022. So far as levy of interest u/s 234A and 234B of the Act is concerned, it is consequential and the AO cannot be prevented from levy of interest as per provisions of the Act and Rules merely because the application of the assessee for settlement under Vivad Se Vishwas Scheme 2020 has not been finalized and allowed by the Department. Thus, in view of the foregoing, I reach to a conclusion that this Miscellaneous Application is devoid of merits and, hence, the same is dismissed being misdirected. 5. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open court on conclusion of the hearing on 16.09.2022. Sd/- (C.M. GARG) JUDICIAL MEMBER Dated: 16 th September, 2022. dk MA No.151/Del/2022 3 Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi