M/s. Arihant Publications (India) Ltd., New Delhi V. ACIT, Meerut

MA 63/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0289 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 25-08-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 19-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member MA No. 63/Del/2020 (In ITA No.2983/Del/2016) Asstt. Year: 2012-13 Arihant Publications India Ltd, ADC Legal Services Pvt Ltd, 59, Nehru Apartment, Outer Ring Road, Kalkaji, New Delhi Vs ACIT, Circle-1, Meerut (APPELLANT) (RESPONDENT) PAN No. AAACM9401C Assessee by : Sh. Deepak Kapoor, Adv. Revenue by : Sh. Anuj Garg, Sr. DR Date of Hearing: 26.08.2022 Date of Pronouncement: 19.10.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. This miscellaneous application is filed by the Assessee in ITA No. 2983/Del/2016 on 20.02.2020. The miscellaneous application sought to alter the gross profit determined by the Tribunal. 2. Heard the arguments of both the parties and perused the material available on record. 3. The relevant ITA No.2983/Del/2016 for which this M.A. has been filed, was decided by passing a detailed order on merits. 4. Hence, in view of latest authority of Hon’ble Supreme Court order dated 03.12.21 in the case of CIT (Mumbai) Vs. Page | 2 Reliance Telecom Ltd. (Civil Appeal No.7110/2021) which held as under: “In the present case, a detailed order was passed by the ITAT when it passed an order on 06.09.2013, by which the ITAT held in favour of the Revenue. Therefore, the said order could not have been recalled by the Appellate Tribunal in exercise of powers under Section 254(2) of the Act. If the Assessee was of the opinion that the order passed by the ITAT was erroneous, either on facts or in law, in that case, the only remedy available to the Assessee was to prefer the appeal before the High Court, which as such was already filed by the Assessee before the High Court, which the Assessee withdrew after the order passed by the ITAT dated 18.11.2016 recalling its earlier order dated 06.09.2013. Therefore, as such, the order passed by the ITAT recalling its earlier order dated 06.09.2013 which has been passed in exercise of powers under Section 254(2) of the Act is beyond the scope and ambit of the powers of the Appellate Tribunal conferred under Section 254 (2) of the Act. Therefore, the order passed by the ITAT dated 18.11.2016 recalling its earlier order dated 06.09.2013 is unsustainable”, the M.A. of the Assessee is liable to be dismissed. Order Pronounced in the Open Court on 19/10/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 19/10/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR