ASSISTANT COMMISSIONER OF INCOME TAX , Amritsar V. SHRI RISHI GROVER , Amritsar

MA 25/ASR/2018

AI Insights

The case involves a series of Miscellaneous Applications (M.A. No. 23 to 27/Asr/2018) filed by the Department against a Tribunal order that had previously rejected similar applications (M.A. No. 55 to 59/Asr/2010). These applications pertained to the assessment years 1998-99 to 2002-03. The core issue was the maintainability of subsequent Miscellaneous Applications under section 254(2) of the Income Tax Act, which was contested based on earlier Tribunal decisions and a Special Bench ruling. The Tribunal upheld the principle that it lacks the jurisdiction to entertain subsequent applications under section 254(2), leading to the dismissal of the Department's applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114758 (ITAT-AMRITSAR)
• Duration Of Justice: 6 year(s) 11 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-06-2023
• Assessment Year: 2000-2001
• Appeal Filed On: 30-06-2016
• Other Referred Cases: Shri Padam Parkash HUF Vs. ITO, CIT Vs. Kabir Das Investment Ltd., DCIT Vs. M/s Surja Ram & Sons
• Laws Referred To: Section 254(2) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M. A. No. 23 To 27/Asr/2018 (Arising out of M.A No. 55 to 59/Asr/2010) Assessment Year: 1998-99 to 2002-03 The ACIT Amritsar Vs. Shri Rishi Grover, Amritsar [PAN: AEHPG0788A] (Appellant) (Respondent) Appellant by : Sh. P.N. Arora Respondent by: Sh. Rajinder Kaur, CIT Date of Hearing: 08/06/2023 Date of Pronouncement: 13/06/2023 ORDER Per Dr. M. L. Meena, AM: The above bunch of Misc. Applications have been filed by the Department against the Tribunal order rejecting the Misc. Application in M.A. No. 55 to 59/Asr/2010 arising out of ITA.No. 198 to 202/Asr/2006 in respect of A.Y. 1998-99 to 2002-03. 2. At the outset the Ld. Counsel for the Assessee submitted that the Department’s earlier MA’s No. 55 to 59/Asr/2010 against the findings given on merits by ITAT, Amritsar Bench vide order dt. 26/06/2012 has been rejected as per the provisions of law under section 254(2). Thus, in the M. A. No. 23 To 27/Asr/2018 (Arising out of M.A No. 55 to 59/Asr/2010) Assessment Year: 1998-99 to 2002-03 2 present case no miscellaneous application under section 254(2) can be maintainable. 3. The Ld. AR argued that the issue of non maintainability of MA against MA of the Tribunal order is settled by the Special Bench order of ITAT, Delhi Bench “E” in the case of Shri Padam Parkash HUF Vs. ITO, (2011) 9 taxmann.com 178 wherein following the judgment of Hon’ble Delhi High Court in the case of CIT Vs. Kabir Das Investment Ltd., it was held that the Tribunal has no power to adjudicate upon subsequent MA filed under section 254(2). 4. In another case DCIT Vs. M/s Surja Ram & Sons in M.A. No. 15/Asr/2017 of ITAT, Amritsar Bench vide order dt. 06/05/2022 held that Tribunal has no power to adjudicate upon the subsequent M.A. filed under section 254(2). 5. Following the Special Bench decision in Shri Padam Parkash HUF Vs. ITO(supra) we reject the Misc. Application of the Department. 6. In the result, all the above Misc. Applications filed by the Department are dismissed. Order pronounced in the open court on 13.06.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member AG Copy of the order forwarded to: (1) The Appellant: M. A. No. 23 To 27/Asr/2018 (Arising out of M.A No. 55 to 59/Asr/2010) Assessment Year: 1998-99 to 2002-03 3 (2) The Respondent: (3) The CIT(A), (4) The CIT concerned (5) The Sr. DR, I.T.A.T (6) The Guard File True Copy By Order