ACIT, New Delhi V. M/s. Saurer Embroidery Systems India Pvt. Ltd., New Delhi

MA 535/DEL/2017

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8708 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 08-02-2024
• Assessment Year: 2002-2003
• Appeal Filed On: 11-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reassessment proceedings
• Section: 147

Judgement Text

1 MA no. 535/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M.A. No. 535/Del/2017 ITA No.3508 /DEL/2012 Assessment Year: 2002-03 DCIT, Circle 22(2), New Delhi. Vs M/s Saurer Embroidery Systems India Pvt. Ltd. D-41, Extention, Part-II, New Delhi. PAN: AABCS7541Q APPLICANT RESPONDENT Assessee represented by Shri Munesh Agrawal, ITP Department represented by Shri Sanjay Kumar, Sr. DR Date of hearing 09.02.2024 Date of pronouncement 15.02.2024 O R D E R PER ANUBHAV SHARMA, JM: Heard and perused the record. 2. The misc. application in hand is filed by the Revenue in regard to the order dated 15.06.2017. 3. Learned DR has submitted that learned CIT(A) had quashed the reassessment proceedings u/s 147 of the Act and when the appeal was filed by the Revenue, apart from other grounds raised on merits, revised ground was filed on 20.8.2015, challenging the quashing of the assessment. Learned DR pointed out that while passing the order dated 15.6.2017 the additional ground was not 2 MA no. 535/Del/2017 considered and on the contrary the departmental appeal was held to be not maintainable for not challenging the quashing of reassessment proceedings. 4. Learned AR has not disputed the aforesaid facts. 5. We are of the considered view that as the Revenue’s additional ground remained undecided the same is a mistake apparent from record and the matter requires to be refixed for adjudicating the additional ground of the Revenue. Misc. application is allowed. The Tribunal’s order dated 15.6.2017 in ITA 3508/Del/2012 is recalled and the appeal is restored to its original number for adjudicating the additional ground of the Revenue. The Registry is directed to fix the appeal for hearing in due course after issuing notices to the parties. Order pronounced in open court on 15.02.2024. Sd/- Sd/- (SHAMIM YAHYA ) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI