Shourya Towers Pvt. Ltd., New Delhi V. DCIT, New Delhi

MA 233/DEL/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8830 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 06-10-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 11-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 M. A No. 233/Del/2018 In ITA No. 1827/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 233/Del/2018 (A.Y 2012-13) in I.T.A .No.1827/Del/2017 Shourya Towers Pvt. Ltd. C/o. M/s RRA Taxindia, D-28, South Extension, Part-1 New Delhi PAN: AAHCS9332F (APPLICANT) vs DCIT Circle-23(1) New Delhi (RESPONDENT) Applicant by Sh. Ruchesh Sinha, Adv Respondent by Sh. Mrinal Kumar Das, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present Amended Miscellaneous Application is filed in connection with M.A No. 96/Del/2018 with the similar prayer made in M.A No. 96/Del/2018 of recalling the order dated 29/08/2017 made in ITA No. 1827/Del/2017 for the Assessment Year 2012-13. The M.A No. 96/Del/2018 has been dismissed vide order dated 07/11/2022 by relying on the judgment of Hon'ble Supreme Court in CIT Vs. Reliance Telecom (2021) 133 Taxman.com 41(S.C). Date of Hearing 04.11.2022 Date of Pronouncement 09.11.2022 2 M. A No. 233/Del/2018 In ITA No. 1827/Del/2017 2. The present M.A is also directed against final order of the Tribunal dated 29/08/2017 made in ITA No. 1827/Del/2017, by finding fault with certain observations made by the Bench and the Tribunal has not considered the documents which was part of the supplementary paper book while disposing the ITA No. 1827/Del/2017. As per ratio laid down in the case of Reliance Telecom (supra), the Tribunal cannot excise the power conferred u/s 254 (2) of the Act once the Tribunal passes order on merit. The very same ratio is also applicable to the present M.A. Apart from the same, the assessee cannot maintain successive MAs challenging the very same order of the Tribunal. Therefore, the present M.A filed in connection with M.A No. 96/Del/2018 is dismissed. Order pronounced in the open court on 09 th November, 2022. Sd/- Sd/- ( N. K. BILLAIYA ) (YOGESH KUMAR U.S.,) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09/11/ 2022. R.N Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 3 M. A No. 233/Del/2018 In ITA No. 1827/Del/2017