SANJEEV JAI NARAIN AEREN,NEW DELHI V. ACIT CC-16, NEW DELHI

MA 310/DEL/2025

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Sanjeev Jai Narain Aeren, against an order passed by the ITAT in a previous appeal concerning the Assessment Year 2018-19. The M.A. sought to correct the Assessment Year mentioned in the order and to address the non-consideration of certain arguments related to incriminating material and the approval under section 153D of the Income Tax Act. The Senior Departmental Representative (Sr.DR) for the Revenue opposed the application. The ITAT acknowledged the clerical error in the Assessment Year and corrected it but did not address the other issues, remanding the appeal back to the CIT(A) for further consideration.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830021 (ITAT-NEW DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 27-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SURESH LAKHAWAT
• Assessee Lawyers: RAJESH PAINUALLY
• Section: 143(3)

Judgement Text

"MA No.310/Del/2025 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G-FRIDAY” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M.A.No.-310/Del/2025 [In ITA No.2150/Del/2025] [Assessment Year : 2018-19] Sanjeev Jai Narain Aeren, Aeren Estate, Mall Road, Opp.Pkt-3, Church Road, Vasant Kunj, South West Delhi, New Delhi-110070. PAN-AAGPG8854J vs ACIT Central Circle-16 NCC, DIT(S) Jhandewalan Extn. Delhi-110055. APPELLANT RESPONDENT Assessee by Shri Rajesh Painually, Adv. Revenue by Shri Suresh Lakhawat, Sr.DR Date of Hearing 14.11.2025 Date of Pronouncement 16.01.2026 ORDER PER MANISH AGARWAL, AM : The present Miscellaneous Application [“M.A”] is filed by the assessee against the order passed by the Co-ordinate Bench of ITAT in ITA No.2150/Del/2025 dated 20.08.2025 for the Assessment Year 2018-19. 2. In the captioned M.A., it is stated that in para 1 of the order, the Assessment Year is incorrectly mentioned as 2017-18 instead of Assessment Year 2018-19. Further, it is stated that the Bench has not considered the arguments with respect to non-discussion on incriminating material, non-consideration of vague “Consolidated satisfaction note” and non-discussion of approval under section Printed from counselvise.com MA No.310/Del/2025 Page | 2 153D of the Act, therefore, it is requested to recall the order passed u/s 254(2) of the Income tax Act, 1961. 3. On the other hand, Ld. Sr. DR for the Revenue vehemently objected to the application filed by the assessee and submits that M.A. filed by the assessee be rejected. 4. Heard the contentions of both parties and perused the material available on record. We find that there is inadvertent mistake in para 1 of the impugned order dated 20.08.2025 wherein Assessment Year is mentioned as 2017-18 instead of 2018-19. Therefore, para 1 of the assessment order would now be read as under:- “The present appeal is filed by the assessee against the order dated 13.03.2025 passed by Ld. Commissioner of Income Tax (A)-26, New Delhi [“Ld.CIT(A)”] in Appeal No.1-598/2017-18 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of Assessment Order dt. 29.12.2022 passed by DCIT, Central Circle-16, New Delhi u/s 153C r.w.s. 143(3) of the Act for Assessment Year 2018-19.” 5. Regarding other contentions, we find that the assessee has not taken any ground with respect to the legality of approval granted u/s 153D of the Act. It is further seen that this Ground is taken as additional ground with the M.A. which is not permissible. Regarding other issues raised, we find that the appeal of the assessee is remanded back to the file of Ld.CIT(A) for passing a speaking order by allowing Ground of appeal No.11 taken by the assessee and other grounds were not adjudicated. Since entire appeal of the assessee is remanded back to the file of Ld.CIT(A), the legal issues raised by the assessee can be taken before Ld. CIT(A) in pending remand Printed from counselvise.com MA No.310/Del/2025 Page | 3 proceedings. Therefore, we find no error in the order of the Tribunal except correction in para 1 as observed above. Therefore, the order of the Tribunal dated 20.08.2025 remained the same except para 1 which is modified herein above. 6. In the result, M.A. filed by the assessee is partly allowed. Order pronounced in the open Court on 16.01.2026. Sd/- Sd/- (YOGESH KUMAR U.S) JUDICIAL MEMBER Date:- 16.01.2026 *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 6. Guard File ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "