PURI OIL MILLS LTD.,NEW DELHI V. DCIT, CIRCLE- 20(1), NEW DELHI

MA 239/DEL/2022

AI Insights

The case involves Puri Oil Mills Ltd., the appellant, contesting an order from the Income Tax Appellate Tribunal's Co-ordinate Bench, which remanded their appeal to the file of the CIT(A) for fresh determination. The appellant argued that the Co-ordinate Bench incorrectly noted the status of their pending appeals for the Assessment Years 2012-13 and 2013-14, which were actually pending before the 'F' Bench of the ITAT, Delhi, and not before the CIT(A) as stated. This misstatement led to the filing of a Miscellaneous Application seeking the recall of the Co-ordinate Bench's order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717526 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 22-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK DEVAL
• Assessee Lawyers: S.K. VATTA; SUMIT VATTA
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA No.239/Del/2022 Arising out of ITA No.1681/Del/2018 (ASSESSMENT YEAR 2014-15) Puri Oil Mills Ltd., 302, Jyoti Shikhar, 8, District Centre, Janak Puri, New Delhi. PAN-AAACP3653M Vs. DCIT, Circle-20(1), New Delhi. (Appellant) (Respondent) Assessee by Shri S.K. Vatta, CA & Shri Sumit Vatta, CA Department by Shri Abhishek Deval, Sr. DR Date of Hearing 23/05/2025 Date of Pronouncement 14/08/2025 O R D E R PER MANISH AGARWAL, AM: The present Miscellaneous Application is filed by the Assessee against the order passed by the Co-ordinate Bench of ITAT in ITA No.1681/Del/2018 dated 23.07.2022 wherein it is claimed by the assessee that in para 3.2 of the order of Co-ordinate Bench, it was observed that the cases for Assessment Years 2012-13 and 2013-14 were reopened on the same issue and additions were made against which appeals are pending before the First Appellate Authority. Accordingly, the Co-ordinate Bench set aside the order of CIT(A) Printed from counselvise.com 2 MA No.239/Del/2022 Puri Oil Mills Ltd. vs. DCIT and remand to the file of CIT(A) for determination afresh in accordance with law and considering the decision of appellate order in Assessment Years 2012-13 and 2013-14. 2. The assessee in the present petition stated that these observation of the Co-ordinate Bench are incorrect so far as the pendency of the appeals at first stage is concern, as both the appeals for Assessment Years 2012-13 and 2013-14 were pending before the ‘F’ bench of ITAT, Delhi at the time when the order of the Co-ordinate Bench was passed on 28.07.2022. According to ld. AR, this facts was brought to the notice of the Bench and the notices for hearing were also submitted, however, the Bench had passed the order wherein the appeal of the assessee was remand to the file of the AO. It is thus, requested that the order of the Co-ordinate Bench for Assessment Year 2014-15 deserves to be recalled. 3. On the other hand, the ld. SR. DR stated that this is factual aspect and thus needs verification of facts. 4. Heard both the parties and perused the materials available on record. From the perusal of the order of Co-ordinate Bench, we find that the Co-ordinate Bench has remand the appeal of the assessee to the file of ld. CIT(A) for fresh determination and further direct to apply the decision rendered in assessee’s appeal for Assessment Years 2012-13 and 2013-14 pending before the First Appellate Authority. However, it is seen that the said two appeals for Printed from counselvise.com 3 MA No.239/Del/2022 Puri Oil Mills Ltd. vs. DCIT Assessment Years 2012-13 and 2013-14 were pending before the “F” Bench of the Tribunal when the present appeal was decided by the Co-ordinate bench and not before the Ld. CIT(A), which fact was misconceived by the Co-ordinate Bench. Accordingly, this is a mistake apparent from record and, therefore, we hereby recall the order of the Co-ordinate Bench passed in ITA No.1681/Del/2018 [Assessment Year 2014-15]. The registry is directed to fix the appeal of the assessee at the earliest. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 14.08.2025. Sd/- Sd/- Sd/- Sd/- (SUDHIR PAREEK) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14.08.2025 *Amit Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW, DELHI Printed from counselvise.com "