ITO, New Delhi V. Ram Kishan, New Delhi

MA 439/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2587 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 29-09-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 27-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ROOPA PAUL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member MA No. 439/Del/2018 (In ITA No. 1826/Del/2017) Asstt. Year: 2012-13 ITO, Ward-68(1), New Delhi Vs Ram Kishan, C/o. M/s. RRA Taxindia, D-28, South Extension, Part-I, New Delhi (APPELLANT) (RESPONDENT) PAN No. AHKPK7868F Assessee by : Ms. Roopa Paul, Adv. Revenue by : Sh. S. L. Anuragi, Sr. DR Date of Hearing: 30.09.2022 Date of Pronouncement: 04.10.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. This miscellaneous application is filed by the revenue in ITA No. 1826/Del/2017 dated 17.01.2018. 2. The present miscellaneous is filed by the revenue in MA No. 439/Del/2018 for reconsideration of the issues. However, the Assessee has filed a letter dated 23.09.2022 seeking for withdrawal of the present MA. The miscellaneous application of the Assessee is as under:- “1. With due respect, it is kindly submitted that vide appeal No-65/2016-17 dt 24-01-17, I had filled appeal against order of Ld. CIT(A). Further, Hon’ble ITAT vide ITAT No-1826/Del/2017 dated 17-01-2018 and hearing dated 01-11-2017, set aside the case to the file of assessing officer and allowed the appeal for statistical purposes. Page | 2 2. Further, the assessing officer filed MA 439/Del/2018 before the Hon'ble ITAT against the said order with request to reconsideration the issue. 3. In the meantime, the Assessing Officer started the assessment proceeding u/s 254/143(3) of the IT Act, 1961. After considering the document submitted by the assessee and fact of the case, the Assessing Officer passed the assessment order dated 28-12- 2018 vide DCR No 78/29 making an addition f Rs.66,650/-. Also, the due taxes have been paid by the assessee within the stipulated time of 30 days and presently no demand is pending. 4. Since the assessment order has been passed afresh on the direction of Hon’ble ITAT, the MA filed by the assessing officer is not left with any legal sanctity. Also, the Assessing Officer was required to withdraw the MA after passing the order. 5. Prayer: Since the matter has already been adjudicated by the Assessing Officer following the direction of the Hon’ble ITAT, it humbly requested that MA 439//Del/208 may kindly be dismissed. 3. Since the Assessment Order has been passed afresh on the direction of the Co-ordinate Bench, the present Miscellaneous Application become infructuous and hence, the MA is being dismissed as withdrawn. Order Pronounced in the Open Court on 04/10/2022. SD/- SD/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 04/10/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: Appellant 1. Respondent 2. CIT 3. CIT(Appeals) 4. DR: ITAT ASSISTANT REGISTRAR