ITO, Ward-7(4), New Delhi V. Durga Ferrous P.Ltd, New Delhi

MA 290/DEL/2020

AI Insights

The case involves a Miscellaneous Application under Section 254(2) of the Income-tax Act, 1961, filed by the Income Tax Officer (ITO) against Durga Ferrous Pvt. Ltd. The application sought to recall a Tribunal order dated 13.02.2020 concerning the Assessment Year 2008-09. Both parties acknowledged that the MA was filed beyond the allowable time frame, leading to its dismissal. The Tribunal's decision was based solely on the procedural aspect of the timeliness of the application, without delving into the substantive issues of the original case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121444 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 24-08-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 25-08-2021
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURESH KR. GUPTA
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER MA No.290/Del/2020 (Assessment Year : 2008-09) ITO Ward- 7(4) New Delhi PAN No. AABCD 6942 Q Vs. Durga Ferrous P. Ltd. AN-2, Shalimar Bagh, New Delhi - 110 088 (APPELLANT) (RESPONDENT) Assessee by Shri Suresh Kr. Gupta, C.A. Revenue by Shri Kanv Bali, Sr. D.R. Date of hearing: 25.08.2023 Date of Pronouncement: 05.09.2023 PER CHANDRA MOHAN GARG, JM : This Miscellaneous Application (MA) under Section 254(2) of the Income-tax Act, 1961 has been filed by the Revenue seeking recall of the Tribunal order dated 13.02.2020 in ITA No. 672/Del/2019 for Assessment Year 2008-09. 2. The Learned Representatives of both the sides agreed to the observation of the Bench that this MA was filed on 26.08.2021 against the Tribunal order dated 13.02.2020 which is clearly time barred as the prescribed time limit for filing MA was 31.08.2020 and not beyond that. Hence, this MA is dismissed in limine being time barred and not sustainable. MA No.290/Del/2020 ITO vs. Durga Ferrous Pvt. Ltd. 2 3. In the result, MA of Revenue is dismissed as time barred. Order was pronounced in the open court on 05.09.2023 Sd/- (CHANDRA MOHAN GARG) JUDICIAL MEMBER Date:- 05.09.2023 Priti Yadav* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI