M/s. Meghna towers Pvt. Ltd, New Delhi V. ITO, New Delhi

MA 425/DEL/2016

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6667 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 11 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 11-05-2023
• Assessment Year: 2005-2006
• Appeal Filed On: 02-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER MA No. 425/Del/2016 (In ITA No. 1942/Del/2010) (Assessment Year: 2005-06) M/s. Meghna Towers Pvt Ltd, 1117/12, Naiwala, Karol Bagh, New Delhi Vs. Income Tax Officer, Ward-6(3), New Delhi (Appellant) (Respondent) PAN: AAACM9853G Assessee by : None Revenue by: Shri Anuj Garg, Sr. DR Date of Hearing 06/10/2023 Date of pronouncement 10/10/2023 O R D E R PER M. BALAGANESH, A. M.: 1. By virtue of this miscellaneous application, the assessee seeks to recall the order passed by this tribunal in ITA No. 1942/Del/2010 dated 04.08.2016 for the Asst Year 2005-06. 2. None appeared on behalf of the assessee. Infact various counsels have been appearing for this case from time to time and had taken adjournment upto 28.2.2020. Thereafter there was none who was present for the assessee from March 2020 onwards. Moreover, the Bench on earlier occasion had directed the revenue to serve the assessee. The revenue had placed the service report dated 08.09.2022 based on the Inspector’s Report wherein the Inspector had given in writing that he had visited the given address of the assessee and found that no such assessee existed and accordingly MA No. 425/Del/2016 M/s. Meghna Towers Pvt Ltd Page | 2 could not serve the notice. Since sufficient opportunities were granted to the assessee, we do not deem it fit to conclude that the assessee is not interested in prosecuting this miscellaneous application. 3. We have gone through the order passed by this tribunal in ITA No. 1942/Del/2010 dated 04.08.2016 and also the miscellaneous application of the assessee. From the perusal of the miscellaneous application of the assessee, we find that the assessee is only seeking a review of the order already passed by this tribunal which is not permissible u/s 254(2) of the Act. Hence this is not a fit case to interfere with the order passed by this tribunal. 4. In the result, the miscellaneous application of the assessee is dismissed. Order pronounced in the open court on 10/10/2023. -Sd/- -Sd/- (C. N. Prasad) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10/10/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi