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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SMT DIVA SINGH & SH.INTURI RAMA RAO
ORDER PER DIVA SINGH, JM By these five appeals filed by the assessee the correctness of the consolidated order dated 25.03.2009 of CIT(A)-XXIX, New Delhi has been assailed. The record shows that the appeals were dismissed by the ITAT vide order dated 16.11.2012 however they have wrongly been included by the Registry in the cause list. The mistake has occurred on account of misinterpreting the judgement dated 23.03.2015 the Hon’ble High Court in 352, 362, 360, 361/2013 wherein the Hon’ble Court remitted the issue to the ITAT directing the ITAT to first decide the M.A. filed by the assessee u/s 254(2). For ready-reference, the direction is reproduced hereunder:- “In these cases, the assessee is aggrieved by a common order of the Income Tax Appellate tribunal (ITAT) dated 16.11.2012. It is pointed out that the assessee has filed applications under Section 254(2) for rectification on the ground that certain contentions made by it were not dealt with in the impugned order. In similar circumstances, this Court had been adopting a consistent approach that the issues I.T.A .Nos.-3179 to 3182/Del/2009 & 3394/Del/2011 sought to be urged as questions of law would be taken up in appropriate proceedings after the decision of the ITAT. In these circumstances, the appeals are accordingly dismissed as withdrawn granting liberty to the appellant to urge any question including those raised in the present cases in the light of the final order to be made by the ITAT in their applications under Section 254(2). The ITAT shall endeavor to complete its proceedings in those applications and render final order at its earliest convenience and preferably within four months from today. The appeals are dismissed as withdrawn but in the above terms.”
Pursuant to the said direction the Registry by mistake has included these five appeals for hearing and thus included them in the cause list. It is seen that the aforesaid M.As. No.47/Del/2013 to 51/Del/2013 infact have already been heard. Accordingly in view of the above, the appeals filed by the assessee following the order dated 16.11.2012 of the ITAT are dismissed.
In the result, the appeals of the assessee are dismissed. The said order was pronounced in the open Court at the time of hearing itself. The order is pronounced in the open court on 16th of October, 2015.
Sd/- Sd/- (INTURI RAMA RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:16/10/2015 *Amit Kumar* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
I.T.A .Nos.-3179 to 3182/Del/2009 & 3394/Del/2011
Date 1. Draft dictated on 01.10.2015 PS 2. Draft placed before author 15.10.2015 PS 3. Draft proposed & placed before JM/AM the second member 4. Draft discussed/approved by JM/AM Second Member. 5. Approved Draft comes to the 16. 10.2015 PS/PS Sr.PS/PS 6. Kept for pronouncement on PS 7. File sent to the Bench Clerk 16. 10.2015 PS 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order.