Taneja Developers & Infra. Ltd, New Delhi V. DCIT, New Delhi

MA 6/DEL/2020

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121252 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 22-06-2023
• Assessment Year: 2005-2006
• Appeal Filed On: 05-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member MA No. 06/Del/2020 (In ITA No. 3043/Del/2015 : Asstt. Year: 2005-06) M/s Taneja Developers & Infra Ltd., 10, Shaheed Bhagat Singh Marg, New Delhi Vs. DCIT, Central Circle-27, New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCT3582A Assessee by : None Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 23.06.2023 Date of Pronouncement: 05.09.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: None attend for hearing held on 21.04.2023, 19.05.2023 and 23.06.2023. 2. We have gone through the MA consisting of 10 pages and 6 paras. On going through the issues under para 2, we find that the issues raised by the assessee in the MA are beyond the purview of provisions of Section 254(2) of the Income Tax Act. The Tribunal is not empowered to modify its order based on reasoning. Hence, the MA of the assessee is hereby dismissed. 3. In the result, the Miscellaneous Application of the assessee is dismissed. Order Pronounced in the Open Court on 05/09/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated:05/09/2023 *Subodh Kumar, Sr. PS*