Case Number: ITA 1560/DEL/2020
Appellant: DCIT Central Circle-01, New Delhi
Respondent: Ajay Enterprises Pvt Ltd, New Delhi
Assessment Year: 2008-09
Result: 2008-09
Case Filed On: 2020-09-08
Order Type: Final Tribunal Order
Date of Order: 2022-08-08
Pronounced On: 2022-08-08
The case of DCIT vs Ajay Enterprises Pvt. Ltd. pertains to the assessment year (AY) 2008-09. The appeal was filed by the DCIT Central Circle-01, New Delhi, against Ajay Enterprises Pvt. Ltd. The Income Tax Appellate Tribunal (ITAT), Delhi ‘A’ bench, adjudicated the appeal.
Ajay Enterprises Pvt. Ltd., the respondent, was involved in a legal dispute with the DCIT Central Circle-01, New Delhi. The case revolved around the assessment orders passed by the Assessing Officer (AO) for the assessment years 2008-09 and 2009-10. The dispute arose when the AO acted upon an unsigned order of the Tribunal that was mistakenly uploaded on the ITAT website.
The ITAT Delhi ‘A’ bench, consisting of Shri Challa Nagendra Prasad, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member, heard the case on 14th July 2022. The Tribunal noted that the AO had initiated consequential assessment proceedings based on the unsigned Tribunal order mistakenly uploaded on the ITAT website.
The Ld. Counsel for the respondent, Ajay Enterprises Pvt. Ltd., submitted that the appeals for the assessment years 2008-09 and 2009-10 were still pending before the Tribunal. The AO acted upon the unsigned order mistakenly uploaded on the ITAT website. The Ld. Counsel argued that the proceedings before the Tribunal were ongoing, and no final order had been passed. The Ld. Counsel requested the Tribunal to dismiss the appeals filed by the Revenue as the assessments were based on an unsigned and mistaken order.
The Ld. Departmental Representative (DR) could not controvert the submissions made by the Ld. Counsel for the respondent.
The Tribunal reviewed the submissions and the final order of the Tribunal for the assessment years 2008-09 and 2009-10, passed on 30th July 2021. It was observed that the AO had completed the consequential assessments on 2nd December 2019, based on the unsigned order mistakenly uploaded on the ITAT website. The Tribunal noted that the Ld. CIT(A) had rightly deleted the additions and disallowances made by the AO in the giving effect orders.
The Tribunal concluded that the proceedings initiated and completed by the AO on 2nd December 2019, based on the unsigned order mistakenly uploaded on the ITAT website, were infructuous. Therefore, the appeals filed by the Revenue were dismissed as infructuous. The appeal filed by the respondent for the AY 2011-12 was also dismissed as withdrawn.
Order Pronounced in the Open Court on 08/08/2022:
In the result, the appeal of the assessee is dismissed as withdrawn, and appeals of the Revenue are dismissed as infructuous.
Signatures:
(Pradip Kumar Kedia) – Accountant Member
(Challa Nagendra Prasad) – Judicial Member
Dated: 08th August 2022
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
DCIT vs Ajay Enterprises Pvt. Ltd. for AY 2008-09: Tribunal Order Withdrawal
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