ACIT, Circle-2, Ghaziabad V. Vidur Chhria, Ghaziabad

MA 720/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1502 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 14-07-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 29-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPIN GARG
• Keywords: Rectification of order
• Section: 143(3)

Judgement Text

1 | Page IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M.A.No.719/Del/2019 [In ITA No.430/Del/2019] [Assessment Year : 2015-16] DCIT, Circle-I, Ghaziabad. vs Deepa Chharia, R-13/9, Raj Nagar, Ghaziabad-201002. PAN-ABYPC3061G APPELLANT RESPONDENT M.A.No.720/Del/2019 [In ITA No.431/Del/2019] [Assessment Year : 2015-16] ACIT, Circle-2, Ghaziabad. vs Vidur Chhria, R-13/9, Raj Nagar, Ghaziabad-201002. PAN-AHHPC6368F APPELLANT RESPONDENT M.A.No.721/Del/2019 [In ITA No.429/Del/2019] [Assessment Year : 2015-16] ITO, Ward-2(2), Ghaziabad. vs Rakesh Chharia & Sons (HUF), R-13/9, Raj Nagar, Ghaziabad-201002. PAN-AAAHR8911H APPELLANT RESPONDENT Appellant by Shri Mrinal Kumar Das, Sr.DR Respondent by Shri Akhilesh Kumar, Adv. & Shri Vipin Garg, Adv. Date of Hearing 15.07.2022 Date of Pronouncement 07.10.2022 ORDER PER KUL BHARAT, JM : These three Miscellaneous Applications [“M.A”] have been filed by the Revenue on behalf of the different assessees seeking rectification of mistake in order dated 27.02.2019 in ITA No.429/Del/2019 & Others passed by the Tribunal for the Assessment year 2015-16. Identical grounds have been taken in all these three M.As filed by the Revenue seeking rectification of order. 2 | Page However, the order sought to be rectified is consolidated order. Therefore, for the sake of convenience and brevity, all three M.As are being disposed off by way of consolidated order. M.A.No.719/Del/2019 [In ITA No.430/Del/2019] [Assessment Year : 2015-16] 2. First, we take up M.A.No.719/Del/2019 arising in ITA No.430/Del/2019 for Assessment Year : 2015-16. 3. Ld.Sr.DR reiterated the submissions as made in the statement of facts filed with the M.A. For the sake of clarity, the contents of the same are reproduced as under:- 1. “In this case, order u/s 143(3) was passed by this office on 19.12.2017 by making an addition of Rs. 2.69 Cr. 2. The assessee filed appeal before Hon’ble CIT(Appeals)-l, Noida who vide his order dated 28.09.2018 dismissed the appeal of the assessee. 3. Further, the assessee went in appeal before the Hon’ble ITAT which has now remanded back to the file of the Ld. CIT(Appeals)-l, Noida to be decided afresh. It is pertinent to mention that the order of the Hon’ble CIT(Appeals)-l, Noida was passed without jurisdiction as the jurisdictional Appeal of the assessee was with CIT(Appeals), Ghaziabad. As stated that as the appeal of the above mentioned assessee was remanded back to the file of the Ld. CIT(Appeals)-l, Noida to be decided afresh in combined order dated 27.02.2019 by the Hon’ble ITAT, F-Bench, Delhi hence, M.A. is being filed before the Hon’ble ITAT to amend the case from being remanded back for fresh adjudication from CIT(Appeals)-!, Noida to CIT(Appeals), Ghaziabad.” 4. It is seen from the records that Revenue has filed authorization and statement of facts but the M.A. in accordance with law has not been filed. 3 | Page Moreover, it is seen from the orders sought to be rectified that before the Tribunal, order of Ld.CIT(A)-1, Noida was challenged. Therefore, the appeal was remanded back before Ld.CIT(A)-1, Noida. 5. We have heard Ld. Authorized Representatives of the parties and perused the material available on record. We do not see any mistake apparent from record, to be rectified at the end of the Tribunal. However, it is clarified that it would be open to Revenue to transfer the appeal from Ld.CIT(A)-1, Noida having jurisdiction in the case of the assessee. Therefore, M.A. filed by the Revenue is disposed off in terms indicated herein before. M.A.Nos.720 & 721/Del/2019 [In ITA Nos.431 & 429/Del/2019] [Assessment Year : 2015-16] 6. Now, we take up the Revenue’s M.A.Nos.720 & 721/Del/2019 arising in ITA No.431 & 429/Del/2019 for Assessment Year : 2015-16. 7. The facts and issues are identical as were in M.A.No.719/Del/2019 pertaining to Assessment Year 2015-16. The Ld. Representatives of the parties have adopted the same arguments as were in M.A.No.719/Del/2019 [Assessment Year 2015-16]. Therefore, taking the consistent view, we do not see any mistake apparent from record, to be rectified at the end of the Tribunal. However, it is clarified that it would be open to Revenue to transfer the appeals from Ld.CIT(A)-1, Noida having jurisdiction in the case of the assessee. Thus, both M.As filed by the Revenue are dismissed. 8. In the result, all three M.A.s filed by the Revenue are dismissed. Order pronounced in the open Court on 07 th October, 2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER 4 | Page * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI