SUBODH GUPTA,DELHI V. ACIT, CIRCLE-62(1), NEW DELHI

MA 154/DEL/2023

AI Insights

Subodh Gupta filed a miscellaneous application under section 254(2) of the Income-tax Act, 1961, seeking the recall of an ITAT order concerning the Assessment Year 2014-15. The application was based on the grounds that the ITAT had dismissed his appeal without considering the pending appeal for Assessment Year 2012-13, which was crucial as the 2014-15 assessment was based on findings from 2012-13. The assessee also indicated a desire to settle all pending issues under the VSV Scheme. The Revenue opposed the recall, arguing there was no apparent mistake. However, the Tribunal found merit in the assessee's arguments and allowed the recall and consolidation of appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471541 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND KUMAR TRIVEDI
• Assessee Lawyers: SAMP ATH

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER MA No.154/Del/2023 (in ITA No.1742/DEL/2018) (Assessment Year : 2014-15) Subodh Gupta, vs. ACIT, Circle 62 (1), D – 3, East Jyoti Nagar, New Delhi. Shahdara, Delhi – 110 093. (PAN: AEVPG4646M) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : Shri . Sampath, Advocate Shri V. Rajakumar, Advocate Shri J.B. Sharma, CA REVENUE BY : Shri Arvind Kumar Trivedi, Sr. DR Date of Hearing : 28.01.2025 Date of Order : 28.01.2025 O R D E R PER S. RIFAUR RAHMAN, AM : 1. Subodh Gupta (hereinafter referred to as ‘the Applicant’) by moving application under section 254 (2) of the Income-tax Act, 1961 (for short ‘the Act’) in the aforesaid case for Assessment Year 2014-15 in ITA No.1742/Del/2018 (order dated 15.02.2019) sought to seek recall of the order. 2. At the time of hearing, ld. AR of the assessee brought to our notice that coordinate Bench has dismissed the appeal of the assessee in the impugned 2 MA No.154/Del/2023 assessment year 2014-15 and submitted that assessee has filed this misc. application that in the impugned assessment year, the Assessing Officer has completed the assessment based on the findings in AY 2012-13 and the same is still pending before the ITAT. Since the appeal in AY 2012-13 is still pending before the ITAT, the appeal under consideration is disposed off by the coordinate Bench without considering the outcome in the AY 2012-13. Therefore, there is an apparent mistake on record and prayed that the present appeal may be recalled and consolidated this appeal along with other appeals pending for adjudication. 3. Further he submitted that assessee has decided to settle all the pending issues under VSV Scheme and all the pending appeals including the impugned assessment year will be settled in VSVS and prayed that considering the above, the appeal may be recalled. 4. On the other hand, ld. DR of the Revenue objected to the above submissions and submitted that there is no mistake apparent on record, therefore, the misc. application filed is liable to be dismissed. 5. Considered the rival submissions and material placed on record. We observed that in the impugned assessment year, the Assessing Officer has completed the assessment based on the findings in AY 2012-13. Further we observed that the appeal in the AY 2012-13 is still pending before the ITAT and the 3 MA No.154/Del/2023 coordinate Bench has decided the impugned assessment year i.e. 2014-15 without considering the outcome of the appeal in AY 2012-13. Therefore, we are of the opinion that there is an apparent mistake on record and it is a fit case to recall the order. Accordingly, we recall the order dated 15.02.2019 passed in ITA No.1742/Del/2018 for AY 2014-15 and direct the Registry to consolidate this appeal with other assessment year for fresh hearing in due course. 6. In the result, the MA filed by the assessee is allowed. Order pronounced in the open court on this 28th day of January, 2025 after the conclusion of the hearing. Sd/- sd/- (SATBEER SINGH GODARA) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.01.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "