ACIT Circle - 1(2)(1), Agra V. M/s Wasan & Co., Agra

MA 3/AGR/2019

AI Insights

The case involves the Income-tax Officer, 1(2)(5), Agra as the appellant and Wasan & Co., Bodla, Agra as the respondent. The Revenue filed a miscellaneous application seeking rectification of an alleged mistake in the order dated 30.07.2018. The core of the dispute was the interpretation of judgments that were relied upon in the earlier order. However, since the Revenue had already appealed the earlier decision to the Hon'ble High Court and the appeal was dismissed, the Tribunal found that the issues raised in the miscellaneous application were no longer relevant.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112935 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-09-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 29-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA No. 3/Agr/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “FRIDAY”: NEW DELHI BEFORE SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M.A.No. 3/Agr/2019 ( In ITA No. 111/Agr/2018) A.Y. 2013-14 Income-tax Officer, 1(2)(5), Agra. Vs Wasan & Co., Bodla, Agra. PAN: AAAFW1091K APPELLANT RESPONDENT Assessee represented by Shri Sahib P. Satsangi, CA Department represented by Shri Shailendra Srivastava, Sr. DR Date of hearing 15.09.2023 Date of pronouncement 15.09.2023 O R D E R PER ANUBHAV SHARMA, JM: Heard and perused the record. 2. The Revenue has filed misc. application for rectification of the alleged mistake in the order dated 30.07.2018, whereby the inference drawn by the Bench on the basis of judgments relied, are challenged as being mistake apparent from record. 3. At the time of hearing it came up as a matter of fact that Revenue has preferred appeal before the Hon’ble High Court against the order of Coordinate Bench dated 30.07.2018 and the appeal of the Revenue stands dismissed. Thus, since the inferences drawn by the Bench have been challenged before the Hon’ble 2 MA No. 3/Agr/2019 High Court and sustained, nothing is left in the misc. application. Same is dismissed. Order pronounced in open court on 15.09.2023. Sd/- Sd/- (SHAMIM YAHYA ) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI