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Income Tax Appellate Tribunal, Delhi Bench “E”, NEW DELHI
This appeal has been filed by the revenue against the order of the ld. CIT(A)-38, New Delhi, dated 11.09.2017. 2. Following Grounds have been raised by the revenue :-
“1. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law in admitting the appeal of the assessee beyond jurisdiction ignoring that the order passed by Addl. CIT. Special Range-7 u/s 250/143(3) was not an appellable order u/s 246A of the IT Act before Commissioner (Appeals).
On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law in directing the assessee to withdraw its application for rectification pending before AO on the issue of giving appeal effect to its previous order in Appeal No. 521/14-15 dated 31.03.2015, after wrongly admitting the appeal against
In this case, an order by the Ld. CIT(A)-7, New Delhi has been passed on 31.03.2015 in Appeal No. 521/14-15 giving certain directions to the Assessing Officer.
Owing to the failure of the AO to carry out such directions issued , the assessee filed rectification u/s 154 before the Assessing Officer which has been pending since 30.03.2017. Owing to non-implementation of the directions given by the Ld. CIT(A), the assessee filed another appeal before the Ld. CIT(A) for not giving effect to the order of the Ld. CIT(A).
After considering the facts on record, the Ld. CIT(A) vide order dated 11.09.2017 has directed the AO to give effect of the order of the Ld. CIT(A)-7, New Delhi dated 31.03.2015.
The revenue aggrieved with this order and filed appeal before us on the grounds that admitting of the appeal of the assessee beyond the jurisdiction and the order passed by the Assessing Officer u/s 250/143(3) is not appellable order u/s 246A of the Income Tax Act.
We have gone through the entire facts on record and heard the arguments of both the parties, we find that Ld. CIT(A) is well within the inherent powers enjoyed by the quasi judicial authorities to pass such an order so as to give effect and implement the orders passed by them. In this case, since the Assessing Officer has not rightly followed the directions given by the Ld. CIT(A) earlier, the grievance of the assessee has been taken up by the Ld. CIT(A) and the instructions were given to held to be incorrect.
The courts have got inherent powers to oversee that the orders passed by them are implemented in right letter and spirit. Failure to implement the orders of the quasi judicial authorities would always invite course correction methods by the authorities who have passed the orders. Hence, in view of the facts peculiar to the instance case,we agree with the directions given by the Ld. CIT(A) and dismiss the appeal of the revenue being infructuous. Order pronounced in open court on this 16th day of November, 2021.