Smt. Rajni Verma, Muzaffarnagar V. ITO, Muzaffarnagar

MA 155/DEL/2019

AI Insights

The case involves Smt. Rajni Verma, the appellant, who filed a Miscellaneous Application seeking to recall an order passed by the Income Tax Appellate Tribunal in a previous appeal concerning the assessment year 2006-07. The appellant argued that a decision relied upon during the hearing of her case, specifically the case of Smt. Neeta Agarwal vs. ITO, was not considered in the Tribunal's order. The respondent, represented by the Income Tax Officer, contested the claim of non-consideration. After reviewing the submissions and the records, the Tribunal concluded that there was no mistake apparent from the record in the original order and dismissed the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129936 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-07-2022
• Assessment Year: 2006-2007
• Appeal Filed On: 28-02-2019
• Other Referred Cases: Smt. Neeta Agarwal vs. ITO [ITA No. 2488/Del/2017]
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

MA.No.155/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No. 155/Del/2019 (In I.T.A No.3614/Del/2016) /Assessment Year: 2006-07 Smt. Rajni Verma, D/o Sh. Madan Pal Verma, 461, Anandpuri, Gali No.2, Muzaffarnagar. ब म Vs. Income Tax Officer, Ward 1(1), Muzaffarnagar. PAN No. ADOPV7851R Appellant /Respondent Assessee by Shri Ankit Gupta, Advocate Revenue by Shri Yogesh Nayyar, Sr. DR स ु नवाईक तारीख/ Date of hearing: 04.11.2022 उ ोषणाक तारीख/Pronouncement on 06.09.2023 आदेश /O R D E R Through this miscellaneous application assessee is seeking to recall the order passed by this Tribunal in ITA No. 3614/Del/2016 dated 01.11.2018 for the AY 2006-07 on the ground that the decision relied on in the case of Smt. Neeta Agarwal vs. ITO [ITA No. 2488/Del/2017] dated 01.06.2018, in the course of hearing held on 30.10.2018 has not been considered by the Tribunal. 2. Ld. Counsel submits that non-consideration of decision relied on in the course of hearing amounts to mistake apparent from MA.No.155/Del/2019 2 record and requests the Tribunal to recall the order for afresh hearing. 3. Ld. DR submits that there is no mistake apparent on record as there is no reference to the judgment in the case of Smt. Neeta Agarwal Vs. ITO which was said to have been relied on in the course of hearing. 4. Heard rival submissions, perused the record before me. It is noted that the decision of the Tribunal in the case of Smt. Neeta Agarwal Vs. ITO [ITA No. 2488/Del/2017] dated 01.06.2018 said to have been relied on and a copy of the said judgment was furnished in the course of hearing is not on record. Further it is observed that the Tribunal on appreciation of facts on record has taken a decision while passing the order dated 01.11.2018. Thus, it is seen that there is no mistake apparent on record in the order passed by the Tribunal in ITA No. 3614/Del/2016 dated 01.11.2018 and the miscellaneous application filed by the assessee has no merit. 5. In the result, Miscellaneous Application is dismissed. Order pronounced in the open court on 06/09/2023 Sd/- (C.N. PRASAD) JUDICIAL MEMBER MA.No.155/Del/2019 3 Dated: 06.09.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi