DCIT, New Delhi V. Rai Bahadur Raghbir Singh Educational Society, New Delhi

MA 411/DEL/2016

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1438 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 11 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 11-08-2022
• Assessment Year: 2003-2004
• Appeal Filed On: 19-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 148

Judgement Text

1 MA No. 411/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER M.A. No. 411/Del/2016 ( In ITA No. 1264/DEL/2012) [Assessment Year: 2003-04] DCIT, Central Circle-20, New Delhi Vs Rai Bahadur Raghbir Singh Educational Society, C-152, FF, Lajpat Nagar-II, New Delhi. PAN: AAATR1183M APPLICANT RESPONDENT Assessee represented by: None Department represented by: Sh.Jeetender Chand, Ld. Sr. DR Date of hearing 09.09.2022 Date of pronouncement 10.10.2022 O R D E R PER N.K.CHOUDHRY, JM: The Revenue/Department being aggrieved, by filing this misc. application has sought rectification of the order dated 15.3.2016 passed by the coordinate Bench in ITA no. 1264/Del/2012. 2. Despite sending the notice of hearing on 09.09.2022 to the Assessee/Respondent at the address mentioned in Form 36, no one appeared on behalf of the Assessee nor filed any adjournment application, hence in the constrained circumstances we are deciding this application by perusing the material available on record and after hearing the learned DR. 2 MA No. 411/Del/2016 3. The Hon’ble coordinate Bench vide order dated 15.3.2016 on the basis of notice dated 31-07-2010, allowed the appeal of the Assessee, by holding as under: “When factual position as to issuance of notice u/s 148 of the Act after the expiry of the period of six years from the end of the relevant assessment year is not in dispute, we are of the considered view that the assessment order passed by the AO on the basis of time barred notice is nullity and not sustainable in the eyes of law. Consequently impugned order passed by the Ld. CIT(A) is illegal null and void. So, without going into the merits of the present case, we hereby allow the present appeal.” 4. The Revenue being aggrieved preferred the instant application and by filling the copy of the notice dated 31.07.2009 issued u/s 148 of the Act by the Assessing officer, claimed that due to typographical mistake the AO and the Ld. CIT(A) in their orders also mentioned the date of issue of notice as “31.07.2010” whereas in fact the notice u/s 148 was issued on 31.07.2009 and, therefore, on the basis of notice dated 31.07.2009 the reopening of the case u/s 147 of the Act read with section 148 was within six years from the end of the relevant assessment year and consequently the assessment order based on the said notice cannot be held as illegal and null and void. 5. We have perused the notice dated 31.07.2009, referred to above and observe that inadvertently the mistake has cropped up by treating the said notice as dated 31.07.2010 instead of 31-07-2009, which resulted into holding the assessment order on the basis of time bared notice, as nullity and not sustainable in the eyes of law by the Hon’ble Coordinate Bench. Hence, considering the peculiar facts and circumstances, as no such notice u/s 148 of the Act was issued on 31.07.2010 and even not available on record either and in fact the 3 MA No. 411/Del/2016 same pertains to 31.07.2009 and the Hon’ble coordinate Bench not decided the Appeal on merits, we are inclined to recall the order 15.3.2016 passed by the coordinate Bench. Consequently, the appeal i.e. ITA no. 1264/Del/2012 is restored to its original number. As the Assessee is not available, therefore, in order to provide the reasonable opportunity of being heard to the parties, we direct the Registry to fix the appeal in due course of time by issuing notices to the parties. 6. Consequently, misc. application filed by the Revenue/Department stands allowed. Order pronounced in open court on 10.10.2022. Sd/- Sd/- (N.K. BILLAIYA) (N.K.CHOUDHRY) 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