DCIT, Ghaziabad V. Vishnu Bhagwan, New Delhi

MA 713/DEL/2018

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1924 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 19-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘FRIDAY’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA Nos. 713 & 714/DEL/2018 [A/o ITA Nos. 3787 & 3788/DEL/2015] [A.Y 2009-10 & 2010-11] The Income-tax Officer Vs. Shri Vishnu Bhagwan Ward -2(5) H. No. 118, Sukhimal, Ghaziabad Dasna Gate, Ghaziabad PAN: AIRTP 9741 P (Applicant) (Respondent) Assessee By : Shri Sandeep Goyal, Adv Department By : Shri F.R. Meena, Sr. DR Date of Hearing : 03.12.2021 Date of Pronouncement : 03.12.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: The above captioned Miscellaneous Appeals by the Revenue are directed against the order of the Tribunal dated 12.07.2018 in ITA Nos. 3787 & 3788/DEL/2015 for Assessment Years 2009-10 and 2010-11. 2 2. The common grounds in the captioned MAs read as under: “i) There is an apparent mistake in the order dated 12.07.2018 passed by the ITAT in ITA Nos. 3787 & 3788/DEL/2015 Assessing Officer in allowing the appeal of the assessee without properly considering the submission/case laws relied upon by the Revenue. ii) Therefore, the order dated 12.07.2008 passed in ITA Nos. 3787 & 3788/DEL/2015 may be recalled and the case should be decided on merits. ” 3. Before us, the ld. DR moved an application for adjournment stating that the case involves several complex issues, which need a comprehensive study to place proper arguments before the bench. 4. We have carefully perused our records. We do not find any merit in this claim of the ld. DR. As can be seen from the impugned order of the Tribunal that when the very same order of the Tribunal has disposed of the appeals of Shri Sanjay Thakur in ITA Nos. 3785 & 3786/DEL/2015 and the Revenue had preferred MA in the case of Shri Sanjay Thakur [supra] and the same has been disposed of by this Bench in MA Nos. 698 and 3 399/DEL/2018 order dated 28.05.2021. The relevant findings read as under: “3. A perusal of the aforementioned clearly show that they are very general in nature as no specific instance has been pointed out which has not been considered by the Tribunal. 4. The findings of the Tribunal at para-13 of its order answer the issues raised in this miscellaneous application and the same read as under:- “13. Before partying, the Id. DR in support of his claim that the provisions of section 151 of the Act squarely apply, has relied upon various judicial decisions. We have carefully considered all the judicial decisions relied upon by the Id. DR. We find that all the decisions retied upon by the Id. DR. are misplaced as they were delivered on differed set of facts and in a different context.” In the light of the findings of the Tribunal these miscellaneous applications are dismissed.” 5. Since similar grounds have been raised in the captioned MAs. Following the order of the Tribunal [supra], the captioned MAs are dismissed. 4 6. In the result, the MAs of the Revenue in MA Nos. 713 & 714/DEL/2018 are dismissed. The order is pronounced in the open court on 03.12.2021 in the presence of both the rival representatives. Sd/- Sd/- [SAKTIJIT DEY] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 03 rd December, 2021 VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 5 Date of dictation Date on which the typed draft is placed before the dictating Member 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 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