Rajhans Aromatics, New Delhi V. ACIT, New Delhi

MA 537/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6374 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 10-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S B GARG
• Keywords: Block assessment

Judgement Text

MA NO. 537/DEL/2010 (IN IT(SS)A NO. 52/DEL/2005 BP-1.4.1995 TO 21.2.2002 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY F NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 537/DEL/2010 (IN I.T.(SS)A. NO. 52/DEL/2005) BLOCK PERIOD : 1.4.1995 TO 21.2.2002 M/S RAJHANS AROMATICS, C/O S.B. GARG & CO., CAS, 20/17, SHAKTI NAGAR, DELHI 110 007 (PAN: AAAFR4326C) VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 19(1), NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. S.B. GARG , CA & SH. A CHIN GARG, ADV. DEPARTMENT BY : S MT. MONA MOHANTY, SR. D.R. PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM BY WAY OF THIS MISC. APPLICATION ASSESSEE SEEKS RE CTIFICATION OF OUR ORDER PASSED IN IT(SS)A.NO. 52/DEL/2005. IN T HE AFORESAID APPEAL BY THE REVENUE, UPON CONSIDERING THE FACTS OF THE CASE, THE TRIBUNAL HAD CONFIRMED THE LD. COMMISSIONER OF INCOME TAX (APP EALS)S ORDER AND DISMISSED THE REVENUES APPEAL ON MERITS. NOW AS SESSEES CONTENTION IS THAT AGAINST THE SAME ORDER ASSESSEE HAS FILED APPEAL BEFORE THE TRIBUNAL IN IT(SS)A NO. 431/DEL/2004 AND THE TRIBUNAL VIDE MA NO. 537/DEL/2010 (IN IT(SS)A NO. 52/DEL/2005 BP-1.4.1995 TO 21.2.2002 2 ORDER DATED 14.8.2008 HELD THAT BLOCK ASSESSMENT WA S NOT VALID, SINCE IT WAS TIME BARRED. THE AFORESAID ORDER OF THE TRIB UNAL WAS ALSO CONFIRMED BY THE HONBLE DELHI HIGH COURT. THE SUB MISSION OF THE ASSESSEE IN THIS REGARD HAS BEEN OVERLOOKED BY THE TRIBUNAL IN ITS ORDER IN IT(SS)A NO. 52/DEL/2005 DATED 6.10.2010. 2. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS AND PERUSED THE RECORDS. WE FIND THAT THE CONTENTIONS OF THE ASSESS EE ARE CORRECT IN THIS REGARD. ACCORDINGLY, PARA 5.2 & 5.3 OF OUR AFORESAID ORDER SHALL NOW READ AS UNDER:- LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT IN ASSESSEES APPEAL IN THE SAME CASE IN IT(SS)A NO. 431/DEL/2004 VIDE ORDER DATED 14.8.2008, THE TRIBUNA L HAS HELD THAT THE BLOCK ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER WAS NOT VALID, SINCE IT WAS TIME BARRED THAT THE HONBLE HIGH COURT HAS UPHELD THE ITAT ORDER VIDE THEIR ORDER DATED 1.9.2009 AND IN VIEW OF THE THIS BACKGROUND THE REVENUES APPEAL IN THIS REGARD IS LIABLE TO BE DISMISSED. WE FIND TH IS AVERMENT OF THE ASSESSEE TO BE CORRECT. THE HONBL E HIGH COURT, VIDE ORDER DATED 1.9.2009, HAS UPHELD T HE MA NO. 537/DEL/2010 (IN IT(SS)A NO. 52/DEL/2005 BP-1.4.1995 TO 21.2.2002 3 TRIBUNAL ORDER WHEREBY THE ASSESSMENT WAS HELD TO BE TIME BARRED. THEREFORE, THE PRESENT APPEAL OF THE DEPARTMENT STANDS RENDERED INFRUCTUOUS AND IT IS DISMISSED AS SUCH. 3. IN THE RESULT, MISC. APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/05/2011 UP ON CONCLUSION OF HEARING. SD/- SD/- [ [[ [A.D. JAIN A.D. JAIN A.D. JAIN A.D. JAIN] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 06/05/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES