Dr. Ashok Seth, New Delhi V. ACIT, New Delhi

MA 93/DEL/2019

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6670 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 8 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 14A; 254(2)

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER MA No. 93/Del/2019 (In ITA No. 5144/Del/2015) (Assessment Year: 2011-12) Dr. Ashok Seth, B-30, Geetanjali Enclave, New Delhi Vs. ACIT, Circle-61(1), New Delhi (Appellant) (Respondent) PAN: AARPS1432R Assessee by : Sh. Mahesh Kumar, CA Revenue by: Sh. Pramod Kumar, Sr. DR Date of Hearing 19/05/2023 Date of pronouncement 10/10/2023 O R D E R PER M. BALAGANESH, A. M.: 1. By virtue of this miscellaneous application, the assessee seeks to recall the order passed by this tribunal in ITA No. 5144/Del/2015 dated 7.12.2018 on the ground that the co-ordinate bench decisions of this tribunal in assessee’s own case has not been considered by this tribunal while passing the order. 2. We have heard the rival submissions and perused the materials available on record. The issue in dispute is with regard to disallowance made u/s 14A of the Act. The revenue had vehemently argued before us that there was no mistake apparent from record warranting any rectification u/s 254(2) of the Act. Per Contra, the ld. AR brought to our notice the copy of tribunal order passed in assessee’s own case for the Asst Years 2009-10 and 2010-11 in ITA No. 554 and 5298/Del/2013 dated 13.3.2015 respectively wherein the same issue MA No. 93/Del/2019 Dr. Ashok Seth Page | 2 under identical facts and circumstances were adjudicated. Admittedly, this decision was not considered by this tribunal while disposing of the main appeal in ITA No. 5144/Del/2015 dated 7.12.2018, which, in our considered opinion, constitute mistake apparent from record, warranting rectification u/s 254(2) of the Act. Reliance was rightly placed on the decision of Hon’ble Supreme Court in the case of ACIT vs Saurashtra Kutch Stock Exchange Ltd reported in 305 ITR 227 (SC) wherein it was held that non-consideration of a decision of Hon’ble Supreme Court or Hon’ble Jurisdictional High Court would constitute mistake apparent from record. In our considered opinion, non- consideration of tribunal decision in assessee’s own case would also fall under the same logic and hence we hold that there is a mistake apparent from record in the order passed by this tribunal dated 7.12.2018 by not considering the decisions of earlier two years in assessee’s own case on identical facts and circumstances. Hence we deem it fit to recall the order passed by this tribunal on the impugned issue of disallowance u/s 14A of the Act. Registry is directed to fix the appeal for fresh hearing on 14.11.2023 after informing both the parties. 3. In the result, the miscellaneous application of the assessee is allowed. Order pronounced in the open court on 10/10/2023. -Sd/- -Sd/- (C. N. Prasad) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10/10/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent MA No. 93/Del/2019 Dr. Ashok Seth Page | 3 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi