Wellworth Infratech Pvt. Ltd., New Delhi V. ACIT, New Delhi

MA 197/DEL/2019

AI Insights

The case involves two separate Miscellaneous Applications (MAs) filed by M/s Wellworth Infratech Pvt. Ltd. and M/s Raj Infratech Pvt. Ltd. against the Assistant Commissioner of Income Tax, Central Circle-2, New Delhi. The applications were filed seeking rectification of certain orders under section 254(2) of the Income Tax (Appellate Tribunal) Rules. However, during the hearings, it was determined that the issues raised in the applications were not within the scope of rectification as per the specified section, leading to their dismissal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116179 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-04-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 11-03-2019
• Laws Referred To: Income Tax (AT) Rules
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 197/Del/2019 (In ITA No. 536/Del/2016 : Asstt. Year: 2009-10) M/s Wellworth Infratech Pvt. Ltd., 1497, Bhardwaj Bhawan, Wazirnagar, Kotla Mubarakpur, New Delhi-110003 Vs. ACIT, Central Circle-2, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACW7673A MA No. 198/Del/2019 (In ITA No. 543/Del/2016 : Asstt. Year: 2009-10) M/s Raj Infratech Pvt. Ltd., 1497, Bhardwaj Bhawan, Wazirnagar, Kotla Mubarakpur, New Delhi-110003 Vs. ACIT, Central Circle-2, New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCR8004R Assessee by : None Revenue by : Sh. Shankar Gupta, Sr. DR Date of Hearing: 28.04.2023 Date of Pronouncement: 24.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The application has been filed in June 2021. Hearings were held on 10.03.2023 and 28.04.2023. On the last date of hearing, none appeared. On going through the contents of the MA, we find that the plea taken by the assessee is beyond the purview of rectification u/s 254(2) of Income Tax (AT) Rules, and hence liable to be dismissed. 2 2. In the result, both the Miscellaneous Applications of the assessee are dismissed. Order Pronounced in the Open Court on 24/07/2023. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 24/07/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR