ITO, New Delhi V. Dominion Investment Pvt. Ltd., New Delhi

MA 40/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9090 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-01-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-01-2024
• Assessment Year: 2002-2003
• Appeal Filed On: 24-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJNISH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Shri Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No.40/Del/2021 Arising In ITA No.34/Del/2013 Asstt. Year: 2002-03 Income Tax Officer, Ward-7(1), New Delhi Vs M/s Dominion Investments P. Ltd., C/o. O.P Sapra & Associates, Adv. C-763, New Friends Colony, New Delhi 110025 (ASSESSEE) (RESPONDENT) PAN No. AAACD 3199 A Assessee by : Mr. Rajnish, CA Revenue by : Sh. Vivek Kumar, Sr. DR Date of Hearing: 19.01.2024 Date of Pronouncement: 22.01.2024 ORDER Per Dr. B. R. R. Kumar:- This Miscellaneous Application has been filed by the Revenue, arising out of the order of the Tribunal in ITA No.34/Del/2013. The grounds taken up in the MA filled by the Revenue are as under: 1. The Hon’ble ITAT has allowed the appeal of the assessee as the revenue failed to provide the reasons recorded for reopening of the case with the li berty to approach it whenever the reasons are traced and made available. 2. The Tribunal allowed the appeal of the assessee holding that the “reasons recorded” for reopening have not been furnished to the assessee or even produced before the Tribunal. The Tribunal granted liberty to the Revenue to approach MA No. 40/Del/2021 M/s Dominion Investment P. Ltd. 2 whenever the “reasons recorded” are traced and made available. The Revenue filed a Miscellaneous Application on this issue on 25.02.2021. Even at this juncture, the Revenue has not filed the “reasons recorded” before us. This is only abuse of the liberty given to the Revenue. 3. In the result, the miscellaneous application of the Revenue is dismissed. Order Pronounced in the Open Court on 22/01/2024. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 22/01/2024 *NV, Sr. PS* Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI