Purshottam Lal Gupta, Faridabad V. DCIT, Faridabad

MA 56/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4000 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 16-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 153

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER MA No.56/Del/2020 (In ITA No.2866, 2867 & 2870/Del/2015) Assessment Year: 2007-08, 2008-09 &2011-12 Purshottam Lal Gupta B-271, Nehru Ground, Faridabad Vs. DCIT Central Circle – II Faridabad (APPELLAN (RESPONDENT) Appellant Sh. K. C. Sighal, Advocate Respondent Ms. Garima Sharma, Sr. DR Date of hearing: 10/06/2022 Date of Pronouncement: 10/06/2022 ORDER PER N.K. BILLAIYA, AM: This Miscellaneous Application by the assessee is directed towards the order of this Tribunal in ITA No.2866/Del/2015, 2867/Del/2015 and 2870/Del/2015 for A.Y. 2007-08, 2008-09 and 2011-12. 2. The Counsel vehemently stated that the assessee has raised as many as five grounds of appeal for A.Y.2011-12 in ITA No.2870/Del/2015. It is the say of the Counsel that the Tribunal 2 inadvertently did not adjudicate the issues raised vide ground No.1 and 2 of the appeal and, therefore, this amounts to a mistake apparent from record which need to be rectified u/s. 254 (2) of the Act. 3. We have carefully perused the order of this Tribunal (supra). We find force in the contention of the counsel. The assessee interalia raised following two grounds of appeal :- 1. That on the facts and circumstances of the case as well as in law, the initiation of proceedings under the special provisions of section 153 A r/w section 153 A (I) (b) of the I T Act is without jurisdiction. 2. Without prejudice to the above, even assuming that the assessment’ was made under the normal process of law i.e. section 143 (3) then the assessment is also null and void since the mandatory notice u/s. 143 (2) was served beyond the statutory period. Even the issue of notice u/s. 142 directing the appellant to file the return was illegal. 4. In the interest of justice and fair play we recall the order of this Tribunal dated 14.10.2019 in ITA No.2870/Del/2015 for A.Y. 2011-12 for the limited purpose of adjudicating the aforementioned grounds which remained un-adjudicated in the order dated 14.10.2019. 5. The registry is directed to list the appeal on 05.09.2022 and issue notice to both the parties. 6. In the result, the miscellaneous application filed by the assessee is allowed. 3 7. Decision announced in the open court on 10.06.2022. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:-10.06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 10.06.2022 Date on which the typed draft is placed before the dictating Member 10.06.2022 Date on which the typed draft is placed before the Other member 10.06.2022 Date on which the approved draft comes to the Sr.PS/PS 10.06.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 10.06.2022 Date on which the fair order comes back to the Sr. PS/ PS 13.06.2022 Date on which the final order is uploaded on the website of ITAT 13.06.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order