Smt Rajeshwari Hooja, New Delhi V. ACIT, New Delhi

MA 352/DEL/2017

AI Insights

The case involves a Miscellaneous Application (M.A No. 352/Del/2017) filed by the legal heirs of Late Smt. Rajeshwari Hooja against the Assistant Commissioner of Income Tax (ACIT). The application challenged a previous order (M.A No. 86/Del/2016) concerning the assessment year 2007-08. The Tribunal had earlier partly allowed the application in ITA No. 3418/Del/2012 and C.O No. 159/Del/2013. The main grievance in the current application was an alleged error in the decision of the Tribunal regarding the earlier ITA and C.O. The Tribunal dismissed the application due to the absence of the assessee and lack of supporting material.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112928 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 11 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 27-04-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 01-06-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 M.A No. 352/Del/2017 Lt. Rajeshwari Hooja, Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUAMR U.S., JUDICIAL MEMBER M. A NO. 352/Del/2017 in (M.A No. 86/Del/2016) In (ITA No. 3418/Del/2012 & C.O No. 159/Del/2013 ( A.Y 2007-08) Sh. Alok Hooja; Sh. Anupam Hooja, Sh. Pavan Hooja, Legal Heirs of Late Smt. Rajeshwari Hooja, E-3/8, Vasant Vihar, New Delhi PAN: AABPH3969G (APPLICANT) Vs Assistant CIT Circle 24 (1), New Delhi (RESPONDENT) Applicant by None Respondent by Ms Raja rajeshwari, R, Sr. DR ORDER SH. YOGESH KUAMR U.S, JM The present Miscellaneous Application is filed u/s 254 by challenging the order made in Miscellaneous Application No. 86/Del/2016 dated 20/02/2017. 2. None appeared for the assessee and on verifying the order sheet, it is found that not even single instance the assessee or his representative appeared before the Tribunal even after sending several notices by the registry. It is also found that the assessee has challenged the order passed by this Tribunal in exercise of power conferred u/s 254 of the Act in Miscellaneous Application No. 86/Del/2016 in ITA No. 3148/Del/2012 and C.O No. 159/Del/2013 for the Date of Hearing 28/04/2023 Date of Pronouncement 04/05.2023 2 M.A No. 352/Del/2017 Lt. Rajeshwari Hooja, Vs. ACIT Assessment Year 2007-08 wherein after hearing both the parties the Miscellaneous Application has been partly allowed by the Tribunal. 3. The main grievance of the assessee in the present M.A is that the Tribunal has committed an error in deciding ITA No. 3418/Del/2018 and Cross Objection No. 159/Del/2013 which has been brought to the notice of the Tribunal by way of Miscellaneous Application No. 86/Del/2016 which has been disposed of on 20/02/2017 and sought for amendment of order made in Cross Objections No. 159/Del/2013. Such prayer cannot be entertained by the M.A filed against the order of the M.A. The assessee has not appeared before the Tribunal and no placed any material in support of his contentions. Therefore, we find that the M.A filed by the assessee is devoid of merit. Accordingly, the present Miscellaneous Application is dismissed. Order pronounced in the Open Court on 04 th MAY, 2023 Sd/- Sd/- (ANIL CHATURVEDI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04/05/2023 R. N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 M.A No. 352/Del/2017 Lt. Rajeshwari Hooja, Vs. ACIT