ACIT (E), New Delhi V. M/s Association of Road Transport Undertakings, New Delhi

MA 470/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4274 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 30-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Benefit of exemption
• Section: 254(2)

Judgement Text

1 M.A No. 470/Del/2019 M/s Association of State Road Transport IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 470//Del/2019 (A.Y 2010-11) in I.T.A .No.-1252/Del/2016 ACIT (E) Circle-(1), New Delhi (APPLICANT) vs M.s Association of Roads Transport undertaking, Plot No. 4A, PSP Block, Pkt. 14, Sector-8, Dwarka, New Delhi PAN: AAAAA0233A (RESPONDENT) Applicant by None Respondent by Sh. Sanjay Kumar, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present Miscellaneous Application has been filed by the Department seeking for recalling the order dated 29/11/2018 in ITA No. 1252/Del/2016, wherein the Tribunal has dismissed the appeal of the Revenue. 2. The contents of the Miscellaneous Application are as follows:- “ Hon’ble ITAT vide its order had dismissed the appeal of the revenue and held that the order of the Id CIT(A) in quashing order u/s 154 of the Act does not suffer any illegality or irregularity and it does not warrant any interference by the tribunal. However, from the order of Hon’ble ITAT, it is seen that the issue regarding the Date of Hearing 20.05.2022 Date of Pronouncement 20.05.2022 2 M.A No. 470/Del/2019 M/s Association of State Road Transport incorrect allowance of benefit of exemption to the assessee has not been adjudicated by the Hon’ble ITAT. Thus, in this regard, it is requested that the matter may kindly be heard on merits and another hearing be held in this regard. Further, kindly find enclosed herewith the following documents for filing of Misc. appeal in the case of M/s Association of State Road Transport Undertaking for the A.Y. 2010-11.” 3. On a bare reading of the ITAT Order, it is found that, the aspect of rectification u/s 154 has been duly adjudicated by the Tribunal on merits and thus the assertions made in the Miscellaneous Application is incorrect and opposed to the factual position. 4. In exercise of powers under section 254(2) of the Act, the Tribunal may amend any order passed by it only to rectify any mistake apparent from the record. The Tribunal cannot revisit its earlier order and go into detail on merit, which is beyond the scope and ambit of the power conferred under Section 254(2) of the Act. The order dated 29/11/2018 passed in ITA No. 1252/Del/2016 is on the merits of the case; now the Department is seeking to review the said order, but failed to point out any mistake apparent on record in the said order. Therefore, we find no merit in the present Miscellaneous Application. Accordingly, the Miscellaneous application filed by the Revenue is dismissed. Order pronounced in the open court on 20 th May, 2022. Sd/ - Sd/- (PRADIP KUMAR KEDIA ) (YOGESH KUMAR U.S.,) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20 th May, 2022. R.N 3 M.A No. 470/Del/2019 M/s Association of State Road Transport Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi