ACIT, New Delhi V. Shri Bharat Bhushan Jimndal, New Delhi

MA 691/DEL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1971 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 13-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURESH K GUPTA
• Assessee Lawyers: SACHIN ANAND
• Section: 254(2)

Judgement Text

1 M.A NO. 691/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER MA NO. 6 91/DEL/2018 IN ( I.T.A. NO.1347/DEL/ 2016 (A.Y 2011-12) ACIT CIRCLE 36(1), ROOM NO. 909, BLOCK-E-2, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, MINTO ROAD NEW DELHI (APPLICANT) VS SH. BHARAT BHUSHAN JINDAL, B-159, GJRANWALA TOWN-1, NEW DELHI-110003 (RESPONDENT) PAN: AAFPJ4279B APPLICANT BY SH. SURESH K. GUPTA, CA RESPONDENT BY SH. SACHIN ANAND PANDEY, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE IN COME-TAX ACT, 1961 READ WITH RULES 24 & 34A OF INCOME TAX APPELLATE TR IBUNAL RULES, 1963 HAS BEEN FILED BY THE RESPECTIVE ORDER DATED 4/5/2018 I N ITA NO. 15/DEL/2009. 2. THE LD. DR SUBMITTED AS UNDER:- THE ITAT HAS DISMISSED THE APPEAL OF THE REVENUE RELYING ON ITS OWN ORDER FOR EARLIER YEARS. THE FACT IS THAT THE ORDER OF THE LD. ITAT IN EARLIER YEARS (AY 20089-09 & 2009-10) WAS IN FAVOUR OF THE REVENUE. IT HAS UPHELD THE ACTION OF THE AO AND REVERSED THE DECISION OF T HE LD. CIT(A). RELYING ON THE DATE OF HEARING 28.02.2020 DATE OF PRONOUNCEMENT 11.05.2020 2 M.A NO. 691/DEL/2018 ORDER IN PREVIOUS YEARS, THE LD. ITAT SHOULD HAVE C ONFIRMED THE ACTION OF THE AO AND ALLOWED THE APPEAL OF THE REVENUE. HOWEVER, IN THE IMPUGNED ORDER DATED 22.06.2018 FOR A.Y.2011-12 WHILE REJECTING TH E APPEAL OF REVENUE, ON THE BASIS OF EARLIER ORDERS OF LD. CIT(A) FOR A.YRS 2008-09 AND 2009-10. LD ITAT IGNORED ITS OWN ORDERS IN THE CASE OF THE ASSE SSEE FOR A.Y.2008-09 & 2009-10 WHERE IT HAS UPHELD THE ACTION OF THE AO AN D REVERSED THE ORDER OF THE LD. CIT(A) AND HAD DECIDED IN FAVOR OF REVENUE. THUS, A MISTAKE HAS BEEN CREPT INTO SAID ORDER DATED 22.06.2018 PASSED BY TH E LD. ITAT WHICH REQUIRES RECTIFICATION. 3. THE LD. AR AGREED TO THE CONTENTIONS OF THE LD. DR AND REQUESTED THAT THE MATTER MAY BE RESTORED FOR HEARING. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. FROM THE PERUSAL OF THE ORDER, THE CONTENTI ONS TAKEN BY THE REVENUE APPEARS TO BE CORRECT. THE LD. AR ALSO AGREES WITH THE SAME. THEREFORE, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS A LLOWED AND THE APPEAL IS RESTORED FOR FRESH HEARING BEFORE THE TRIBUNAL ON 0 6.07.2020. THE REGISTRY IS DIRECTED TO PLACE THE ITA NO. 1347/DEL/2016 FOR HEA RING ON 06.07.2020. BOTH THE PARTIES BE INFORMED ACCORDINGLY. THE MISC. APPL ICATION IS ALLOWED. 5. IN RESULT, THE MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 11 TH DAY OF MAY, 2020. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 11/05/2020 R. NAHEED COPY FORWARDED TO: 3 M.A NO. 691/DEL/2018 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 28.02.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02.03.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 1 3 . 5 . 2 0 2 0 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER