ACIT, New Delhi V. Engineering Projects India Ltd., New Delhi

MA 740/DEL/2019

AI Insights

The case revolves around a Miscellaneous application by the Revenue seeking to revisit the Tribunal's earlier decision regarding the re-assessment proceedings against M/s. Engineering Projects India Ltd. The Revenue contended that the Tribunal did not address the issue of omissions or failures by the assessee which led to the re-opening of the assessment. However, the assessee argued that the Tribunal had already passed a detailed order on the re-opening of the assessment, citing the Supreme Court's judgment in CIT Vs. Reliance Telecom Ltd. The Tribunal, after considering the submissions, dismissed the Revenue's application, affirming that the re-assessment proceedings were indeed bad in law and upheld the nullification of the assessment order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129933 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 24-11-2022
• Assessment Year: 2006-2007
• Appeal Filed On: 12-09-2019
• Other Referred Cases: CIT Vs. Reliance Telecom Ltd. (440 ITR 1)
• Laws Referred To: CIT Vs. Reliance Telecom Ltd. (440 ITR 1)
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA. No. 740/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Misc. App. No. 740/Del/2019 [ in आ.अ.सं .I.T.A No. 5712/Del/2015 ] ( िनधाᭅरण वषᭅ/Assessment Year: 2006-07 ) ACIT, Circle : 8 (1) New Delhi बनाम Vs. M/s. Engineering Projects India Ltd., Core-3 Scope Complex 7 Institutional Area, Lodhi Road, New Delhi PAN No. AAACE0061C अपीलाथŎ /Applicant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Tarandeep Singh, C. A.; राज᭭वकᳱओरसे /Revenue by : Shri Kumar Pranav, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 25/11/2022 उद्घोषणाकीतारीख/Pronouncement on : 13/02/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. Through this Miscellaneous application the Revenue states that the Tribunal has not given any finding on the issue of whether MA. No. 740/Del/2019 2 there is any omissions or failure on the part of the assessee on the ground of re-opening of assessment and to decide on the observation and pass such order as the Tribunal deem fit and appropriate. 2. On the other hand, the ld. Counsel for the assessee submits that the Tribunal had passed a detailed order on re-opening of assessment and there is no merit in the Misc. application filed by the Revenue. The ld. Counsel for the assessee submits that the Tribunal upheld the detailed order of the ld. CIT (Appeals) who held that the re-assessment proceedings are bad in law. The ld. Counsel placed reliance on the judgement of the Hon’ble Supreme Court in the case of CIT Vs. Reliance Telecom Ltd. (440 ITR 1] and submits that when the Tribunal passed an elaborate order on merits it has no power to recall its order to re-look into the merits of the decision already taken. 3. Heard rival submissions. The Revenue in the appeal filed before the Tribunal in ITA. No. 5712/Del/2015 challenged the order of the ld. CIT (Appeals) in holding that the re-assessment proceedings are bad in law and the consequent assessment order passed by the Assessing Officer is null and void. The Trihunal in its order agreed with the findings of the ld. CIT (Appeals) and upheld the decision of the ld. CIT (Appeals) in holding that the re- assessment proceedings amount to re-view or change of opinion and consequently the re-assessment proceedings are bad in law and the assessment order passed thereby is null and void. MA. No. 740/Del/2019 3 4. On going through the order of the Tribunal and the contentions of the Revenue and the submission of the assessee, we see no mistake apparent on record in the order passed by the Tribunal in sustaining the order of the ld. CIT (Appeals) and quashing the re-assessment proceedings. Thus, the Misc. application filed by the Revenue is rejected. 5. In the result, the Misc. application filed by the Revenue is dismissed. Order pronounced in the open court on : 13/02/2023. Sd/- Sd/- (ANADEE NATH MISSHRA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 13/02/2023. *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 10.02.2023 Date on which the typed draft is placed before the dictating member 10.02.2023 MA. No. 740/Del/2019 4 Date on which the typed draft is placed before the other member 13.02.2023 Date on which the approved draft comes to the Sr. PS/ PS 13.02.2023 Date on which the fair order is placed before the dictating member for pronouncement 13.02.2023 Date on which the fair order comes back to the Sr. PS/ PS 13.02.2023 Date on which the final order is uploaded on the website of ITAT 13.02.2023 Date on which the file goes to the Bench Clerk 13.02.2023 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