ACIT, New Delhi V. Usha Malhotra, New Delhi

MA 412/DEL/2019

AI Insights

The case involves a miscellaneous application under section 254(2) of the Income Tax Act, 1961, filed by the revenue seeking to recall an order of the Tribunal dated 05.04.2018 concerning the assessment year 2001-02. The application was dismissed in limine as it was filed beyond the permissible time limit. The Tribunal did not proceed with a detailed hearing due to the absence of the non-applicant or any authorized representative, and adjudicated the matter based solely on the records and the arguments presented by the Learned Senior Departmental Representative (DR).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122062 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 24-08-2023
• Assessment Year: 2001-2002
• Appeal Filed On: 14-05-2019
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA No.412/Del/2019 (In ITA No. 2032/Del/2012) Assessment Year: 2001-02 The ACIT, Circle 49(1), New Delhi vs. Mrs. Usha Malhotra, D-163, Mansarover Garden, New Delhi 110015 PAN AAIPM 7867 N (Appellant) (Respondent) For Revenue : Shri Amit Katoch, Sr. DR For Assessee: Shri None Date of Hearing : 25.08.2023 Date of Pronouncement : 31.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This miscellaneous application under section 254(2) of the I.T Act 1961 has been filed by the revenue seeking recalling the order of the Tribunal dated 05.04.2018 in ITA No. 2032/Del/2012 for A.Y. 2001-02. 2. When the case was called for hearing neither the non-applicant nor any authorize representative appellant nor any adjournment application has been filed. From the record we find that none miscellaneous application in hand can be adjudicated after hearing the arguments of Ld. Senior DR ex-parte qua non applicant/assessee. On perusal of record we note that from column 6 of Form No. AT-1 it has been mentioned that the revenue received order of the Tribunal on 04.05.2018 and after expiry of six months, this miscellaneous application has been filed on 15.05.2019, which is clearly MA No.412/Del/2019 2 time barred. Hence, the application is dismissed in limine being time barred and thus not maintainable. 3. In the result, miscellaneous application of revenue is dismissed. Order pronounced in the open court on 31.08.2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31 st August 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi