Agson Global Pvt. Ltd, Delhi V. ACIT CC-28, New Delhi

MA 836/DEL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5547 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 17-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 145; 251; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘FRIDAY-B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Misc. Application Nos. 831 to 836/Del/2019 (Arising out of ITA Nos. 3741 to 3746 /Del/2019) (for Assessment Years 2012-13 to 2017-18) Agson Global Pvt. Ltd. A-25, Nirman Vihar, New Delhi PAN No. AABCS 5562 R Vs. The ACIT Central Circle – 28, New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Abhimanyu Singh, Adv. Revenue by Shri M. Das, Sr. D.R. Date of hearing: 17/12/2021 Date of Pronouncement: 27/12/2021 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER: Assessee has moved the present Misc. Applications (MA) in respect of the consolidated order dated 31.10.2019 passed for A.Y. 2012-13 to 2017-18 in ITA Nos. 3741 to 3746 /Del/2019. 2. Before us, Learned AR took us through the Misc. Applications and submitted that in Para 26 of page 13 in the 7 th line of the order, inadvertently the word “illegal” has been typed in place of “legal” in the relevant sentence and therefore it needs to be rectified. He submitted that the Hon’ble Bench may kindly rectify the aforesaid Page 2 of 3 typographical mistake which is apparent from record in the consolidated order dated 31.10.2019 and pass the order accordingly. 3. The Learned DR did not controvert the submissions made by Learned AR. 4. We have heard the rival submissions and perused the materials available on record. We find force in the argument of the Learned AR. We therefore rectify the aforesaid Para 26 of page 13 of the order which should now be read as under: “We have carefully considered the rival contention and perused the application for the additional ground of appeal of the assessee is wherein the assessee has challenged the power of the learned CIT-A for rejection of the books of accounts by invoking the provisions of section 145 (3) of the Act partially with respect to certain transactions of the assessee and that too without issue of notice u/s 251 of the Act. Thus the grounds raised by the assessee are legal in nature and goes to the root of the assessment and additions sustained by the learned CIT(A).” 5. In the result, all the Misc. Applications of the assessee are allowed. Order pronounced in the open court on 27.12.2021 Sd/- Sd/- (KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 27.12.2021 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI