ITO, Ward-30(1), New Delhi V. Nitin Agarwal (HUF), New Delhi

MA 435/DEL/2019

AI Insights

The case involves miscellaneous applications filed by the revenue under section 254(2) of the Income Tax Act, seeking rectification of a Tribunal order dated 11.01.2019 concerning ITA Nos. 7309, 7310, and 7443/Del/2018 for the assessment year 2014-15. The revenue's applications were based on a request for recall of the Tribunal's earlier decision. However, the Tribunal noted that the revenue had not filed or amended the applications since November 2019, leading to the dismissal of the applications. The Tribunal's decision was influenced by the procedural inaction of the revenue, which was expected to maintain diligence in such matters.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131288 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 20-05-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member MA No. 436/Del/2019 (In ITA No. 7310/Del/2018 (Assessment Year: 2014-15) ITO, Ward-29(2), New Delhi Vs. Kailash Prasad Agarwal (HUF), C/o. Kapil Goel, Adv, F-26/124, Sector 7, Rohini, Delhi (Appellant) (Respondent) PAN: AAFHN4178R MA No. 435/Del/2019 (In ITA No. 7309/Del/2018 (Assessment Year: 2014-15) ITO, Ward-30(1), New Delhi Vs. Nitin Agarwal (HUF), C/o. Kapil Goel, Adv, F-26/124, Sector-7, Rohini, Delhi (Appellant) (Respondent) PAN: AAAHK2938D Assessee by : Ms. Rano Jain, Adv Revenue by: Shri Anuj Garg, Sr. DR Date of Hearing 07/07/2023 Date of pronouncement 25/07/2023 O R D E R 1. These miscellaneous application u/s 254(2) of the Act has been filed by the revenue seeking rectification in the Tribunal order dated 11.01.2019 in ITA Nos. 7309, 7310 and 7443/Del/2018 for AY 2014- 15 (hereinafter called as the Tribunal order). 2. The ld Sr. DR submitted that the Tribunal order may kindly be recalled as requested in the miscellaneous application. On the other hand the ld counsel of assessee submitted that the MA No. Page | 2 437/Del/2019 of department arising out of ITA No. 7443/Del/2018 has been dismissed by the Tribunal vide order dated 18.11.2022. 3. On careful consideration of the above submission and perusal of the tribunal order dated 18.11.2022 in MA No. 437/Del/2019, I find that identical prayer of department has been dismissed by the Tribunal dismissing the miscellaneous application filed by the department with following observation and finding “2. From the careful perusal of the case file, it reveals that the M.A. has not been filed in proper Format and only a letter has been filed by the Revenue which is the approval granted by the Pr. Commissioner of Income Tax, Delhi-10 and CCIT, Delhi-1, New Delhi. Further, the order sheet entries of the M.A. File reveals that the Revenue vide order sheet entry dated 08.11.2019 had sought time to amend the M.A. Thereafter, the hearing of the M.A. was adjourned on various occasions at the request of Learned DR. Thereafter on 21.01.2022, Revenue was directed to file fresh MA. Thereafter, various opportunities was granted to Revenue to file the fresh MA but the same has not been filed till date. It is thus seen that despite seeking time for filing/amending the MA since Nov 2019, the same has not been amended till date. In such a situation, we dismiss the M.A. of the Revenue.” 4. In the result, miscellaneous applications filed by the revenue are dismissed as it seeks time for filing/ amending the miscellaneous applications since 2019, the same has not been amended till date. In such a situation, I dismiss the miscellaneous applications of revenue. 5. In the result, miscellaneous applications of the revenue are dismissed. Order pronounced in the open court on 25/07/2023. -Sd/- () (C. M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/07/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT Page | 3 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi