DCIT, New Delhi V. Sh. Niranjan Koirala, New Delhi

MA 431/DEL/2019

AI Insights

The case involves the Income Tax Department (Applicant) and Niranjan Koirala (Respondent) concerning a Miscellaneous Application (M.A No. 431/Del/2019) related to the assessment year 2006-07. The application was filed by the Revenue under the authorization of the Ld. PCIT. The Tribunal noted that the issues raised in this application were identical to those in a previously filed application (M.A No. 732/Del/2018) and had already been adjudicated. Consequently, the Tribunal deemed the present application as infructuous and decided to tag it with the earlier application for statistical purposes.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300690 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 22-06-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 20-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M. A NO. 431 /Del/2019 (A.Y 2006-07) in (Arising out of I.T.A.No. 2253/Del/2010) ACIT, Circle-52(1), New Delhi (APPLICANT) vs Niranjan Koirala 2, Akbar Road, New Delhi 110001 (RESPONDENT) Applicant by Sh. Taran Deep Singh, Adv. Respondent by Sh. Kanav Bali, Sr. DR ORDER PER ANUBHAV SHARMA, JUDICIAL MEMBER : Heard and perused the record. 2. Vide separate order passed in MA no. 732/Del/2018 in ITA No. 2253/Del/2010, the grounds raised in the present Miscellaneous Application stand adjudicated in favour of the Revenue. Earlier on 21.10.2022, the Bench had observed that present miscellaneous application no. 431/Del/2019 is repetitive as already M.A. no. 732/Del/2018 was filed by the Revenue on the Date of Hearing 23.06.2023 Date of Pronouncement 10.07.2023 2 M.A No. 431/Del/2019 Niranjan Koirala same authorization of Ld. PCIT. 3. Accordingly, the present application being infructuous be tagged with MA No. 732/Del/2018 and considered allowed for statistical purposes. Order pronounced in the open court on 10 th July, 2023. Sd/- Sd/- (B.R.R.KUMAR) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 10.07.2023 *Binita, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi