Sri Niwas & Co., Delhi V. ITO, New Delhi

MA 406/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6585 (ITAT-DELHI)
• Duration Of Justice: 10 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 10-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Assessee Lawyers: BL GUPTA
• Section: 148

Judgement Text

MA NO.403 TO 406 /D/2010 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER MA NO.403/DEL/2010 (IN ITA NO. 171/DEL/2010) ASSTT. YEAR: 2001-02 MA NO.404/DEL/2010 (IN ITA NO. 172/DEL/2010) ASSTT. YEAR: 2002-03 MA NO.405/DEL/2010 (IN ITA NO. 173/DEL/2010) ASSTT. YEAR: 2004-05 MA NO.406/DEL/2010 (IN ITA NO. 174/DEL/2010) ASSTT. YEAR: 2005-06 SRI NIWAS & CO., VS INCOME TAX OFFICER, 4080-81, NAYA BAZAR, WARD 29(1), NEW DELHI. DELHI-06 (PAN/GIR NO. AACFS 6077R) (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI B.L. GUPTA RESPONDENT BY: MS MONA MOHANTY, SR. DR O R D E R PER G.E. VEERABHADRAPPA, V.P. THESE MISCELLANEOUS APPLICATIONS ARE FIL ED BY THE ASSESSEE, STATING THAT CERTAIN MISTAKES HAVE CREPT IN OUR ORDE R PASSED FOR THE ASSTT. YEARS MA NO.403 TO 406 /D/2010 2 2001-02, 2002-03, 2004-05 AND 2005-06. BUT AT THE TIME OF HEARING, THE LD. COUNSEL DID NOT PRESS THESE MISCELLANEOUS APPLICATI ONS. THE APPLICATIONS ARE ACCORDINGLY DISMISSED. BUT BEFORE PARTING WITH THIS, WE MAY MENTION THAT THE DEPARTMENT HAS NOT TAKEN IN THEIR APPEALS ANY GROUND RELATING TO THE VALIDITY OF THE PROCEEDINGS U/S 148 R/W 151(1) OF T HE ACT, MEANING THEREBY THAT THE DEPARTMENT HAS ACCEPTED THE VIEW OF CIT(A) ON THESE GROUNDS AS IT IS BASED ON THE DECISION OF THE HONBLE SUPREME COU RT IN THE CASE OF GKN DRIVE SHAFTS 259 ITR 19. THE COMMISSIONER OF INCOM E TAX(APPEALS) WENT FURTHER TO DECIDE THE ISSUE ON MERITS IN FAVOUR OF THE ASSESSEE. THE DEPARTMENT HAS QUESTIONED THIS DECISION ONLY ON MER ITS. THE TRIBUNAL DID NOT GO INTO THE MERITS FOR THE SIMPLE REASON THAT I N ANY CASE, THE APPEAL OF THE ASSESSEE STOOD ALLOWED BY THE CIT(A) IN THE LIGHT O F THE PRINCIPLE LAID DOWN BY THE HONBLE SUPREME COURT IN THE CASE OF GKN DRI VE SHAFTS (SUPRA). THE TRIBUNAL THEREFORE DID NOT FEEL IT NECESSARY TO GET INTO THE MERITS. WITH THE ABOVE OBSERVATION, THE APPLICATIONS FILED BY TH E ASSESSEE ARE DISMISSED, AS WITHDRAWN. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E DISMISSED. MA NO.403 TO 406 /D/2010 3 ORDER PRONOUNCED IN THE OPEN COURT ON 10.6.2011. SD/- SD/- ( A.D. JAIN ) (G.E. VEERABHADRAPPA) JUDICIAL MEMBER VICE PRESIDENT DT. 10TH JUNE 2011 GS COPY FORWARDED TO: 1. SRI NIWAS & CO., DELHI 2. ITO, WARD 29(1), NEW DELHI. 3. CIT(A) 4. CIT 5. DR BY ORDER DY. REGISTRAR