DCIT Circle- 14(2), New Delhi V. Kamla Dial & Devices Ltd., Chandigarh

MA 198/DEL/2020

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9045 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 11-01-2024
• Assessment Year: 2008-2009
• Appeal Filed On: 30-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Shri Challa Nagendra Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No.198/Del/2020 Arising In ITA No.1027/Del/2016 Asstt. Year: 2008-09 The DCIT, Circle -14(2), New Delhi Vs M/s Kamla Dial & Devices Ltd., SCO, 88-89, Kamla Centre, Sector - 8C, Madhya Marg, Chandigarh (ASSESSEE) (RESPONDENT) PAN No. AAACK 1929 M Assessee by : Sh. Neeraj Jain, Adv. Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 12.01.2024 Date of Pronouncement: 24.01.2024 ORDER Per Dr. B. R. R. Kumar:- This Miscellaneous Application has been filed by the Revenue arising out of the order in ITA No.1027/Del/2016. 2. The “grounds” taken up in the Miscellaneous Application do not pertain to the grounds taken up in the original appeal and hence the Miscellaneous Application is being dismissed. 3. Further, we also find that the “issue” pertains to the grounds taken up in the Miscellaneous Application stands adjudicated in the order of the Tribunal and even on that grounds, the Miscellaneous Application of Revenue is liable to be dismissed. MA No. 198/Del/2020 M/s. Kamla Dial & Devices Ltd., 2 4. In the result, the miscellaneous application of the Revenue is dismissed. Order Pronounced in the Open Court on 24/01/2024. Sd/- Sd/- (C.N Prasad) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: /01/2024 *NV, Sr. PS* Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI