DCIT, New Delhi V. M/s Ashwani Kumar & Co. Pvt. Ltd., New Delhi

MA 371/DEL/2018

AI Insights

The case involves the Income Tax Officer, Ward 3(3) as the appellant and M/s Ashwani Kumar & Co. P. Ltd. as the respondent. The Revenue filed a Miscellaneous Application (MA No. 371/Del/2018) seeking to recall the Tribunal's order in ITA No. 4895/Del/2013 due to the non-adjudication of ground no.2 concerning the deletion of an addition of Rs.9,50,000 made on account of cash deposits by the assessee. The Tribunal acknowledged the oversight and decided to recall the order to address the omitted ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129939 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-11-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

MA.No.371/Del/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No. 371/Del/2018 (In I.T.A No.4895/Del/2013) /Assessment Year: 2009-10 Income Tax Officer, Ward 3(3), Room No. 392, C.R. Building, I.P. Estate, New Delhi. ब म Vs. M/s Ashwani Kumar & Co. P. Ltd. B-92, Mayapuri Industrial Area, Phase-II, New Delhi. PAN No. AACCA0441J Appellant /Respondent Revenue by Shri Yogesh Nayyar, Sr. DR Assessee by None स ु नवाईक तारीख/ Date of hearing: 04.11.2022 उ ोषणाक तारीख/Pronouncement on 06.09.2023 आदेश /O R D E R PER C.N. PRASAD, J.M. Through this miscellaneous application the Revenue is seeking to recall the order of the Tribunal in ITA No. 4895/Del/2013 dated 30.11.2017 for the AY 2009-10 stating that ground no.2 of grounds of appeal of the Revenue has not been adjudicated by the Tribunal. 2. Ld. DR referring to the order of the Tribunal submits that in para 17 of the Tribunal order though the grounds have been MA.No.371/Del/2018 2 reproduced the Tribunal inadvertently omitted to adjudicate ground no.2 of grounds of appeal which is in respect of deletion of addition of Rs.9,50,000/- made on account of cash deposits by the assessee, which was deleted by the Ld.CIT(Appeals) while disposing off the appeal. 3. None appeared on behalf of the assessee in spite of several notices. The miscellaneous application is disposed of on hearing the Ld. DR and perusing the order of the Tribunal. 4. On perusal of the order of the Tribunal it is noticed that in para 17 though ground no.2 of grounds of appeal of the Revenue was reproduced, no decision has been taken on merits by the Tribunal inadvertently. It is noticed that the Tribunal has adjudicated ground nos. 1 and 3 leaving ground no.2 without any adjudication. Non-adjudication of grounds of appeal by the Tribunal is a mistake apparent on record which needs to be rectified. Therefore, for the limited purpose of adjudicating ground no.2 of grounds of appeal of the Revenue in ITA No.4895/Del/2013 the appeal is hereby recalled and the registry is directed to fix the appeal for hearing in due course and issue notice to the parties. MA.No.371/Del/2018 3 5. In the result, Miscellaneous Application field by the Revenue is allowed. Order pronounced in the open court on 06/09/2023 Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 06.09.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi