ACIT, New Delhi V. Denso India Limited, New Delhi

MA 635/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4004 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2006-2007
• Appeal Filed On: 22-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUMISHA

Judgement Text

Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DLEHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER M.A. No. 635/Del/2019 (in ITA No. 4788/Del/2010 Assessment Year: 2006-07 Addl. C.I.T., Spcl. Range-3, vs. M/s. Denso India Ltd., New Delhi. B-1/D-4, Ground Floor, Mohan Cooperative Indl. Estate, Mathura Road, New Delhi. PAN :AAACD4255F (Applicant) (Respondent) Revenue by : Shri Om Prakash, Ld. Sr. DR Assessee by : Ms. Sumisha, Ld. C.A. Date of hearing : 03.06.2022 Date of order : 10.06.2022 ORDER PER N.K. CHOUDHRY, J.M. The Revenue has preferred the instant miscellaneous application for rectification of the order dated 31 st May, 2018 passed by the Hon’ble Co-ordinate Bench of the Tribunal, with a prayer to remand the matter to the file of the Assessing Officer instead of ld. DRP, as the Hon’ble Page 2 of 4 Tribunal do not have any power to remit the case directly to the file of ld. DRP because the DRP is also not empowered to issue any directions u/s. 144C(5) of the Income-tax Act, 1961 (for short ‘the Act’). 2. At the time of hearing, our attention was drawn by Ld. AR Ms.Sumisha, CA, to the order dated 31.12.2021 passed by ld. DRP-1, New Delhi in pursuance to the Remand/directions by the Hon’ble Tribunal, for consideration of the additional objections raised by the Assessee. 3. The ld. DR did not refute the factual position as stated above. 4. Heard the parties and perused the orders passed by the Hon’ble Tribunal and by the ld. DRP. In view of the order dated 31.12.2021 passed by the Ld. DRP-1, New Delhi, in compliance of the order dated 31.05.2-18 of the Hon’ble Tribunal, the instant miscellaneous application has become infructuous and therefore, liable to be dismissed. Page 3 of 4 5. In the result, the miscellaneous application filed by the Revenue Department stands dismissed. Order pronounced in open court on 10/06/2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER ‘aks’