2017 (9) TMI 668

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....e under Section 254 (2) of the Income Tax Act, 1961 ('Act'). The said applications were filed in relation to the orders passed by the ITAT in the three appeals of the Assessee, ITA No. 2092/Del/2012 for Assessment Year ('AY') 2007-08; ITA No. 2093/Del/2012 for AY 2008-09 and ITA No. 2094/Del/2012 for AY 2009-10. 2. The background facts are that the Assessee was subjected to a search and seizure operation under Section 132 of the Act on 31st July 2008. After receiving notices under Section 153A of the Act, the Assessee filed, on 22nd March 2010, returns declaring an income of Rs. 11,95,100/- for AY 2006-07, Rs. 24,66,241/- for AY 2007-08 and Rs. 1,81,84,890/- for AY 2008-09. For AY 2009-10, the Assessee filed a return on 11th August 2010,....

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....evenue filed an appeal before this Court viz., ITA No. 400/2013. The said appeal was dismissed by this Court on 3rd April 2014, thus confirming the order dated 31st December 2012 passed by the ITAT in ITA Nos. 1693/Del/2012 and 2091/Del/2012 and CO No. 246/Del/2012 for AY 2006-07. 8. For some reason, although the arguments in the appeals and COs for the above four AYs were heard together, the orders in respect of the appeals for the different AYs was not passed on the same date by the ITAT. The order in the appeal for AY 2007-08 was passed by the ITAT five days later on 4th January 2013. The ITAT followed its own order for AY 2006-07 and dismissed the ground raised by the Revenue in its appeal in respect of the additions under Section 69....

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....AT passed separate orders for the different AYs. Further, the said orders were not consistent. The ITAT followed its own order for AY 2006-07 while rejecting the Revenue's appeals for the subsequent AYs, but also rejected the Assessee's appeals by not following the said order for AY 2006-07. 13. This led the Assessee to file the aforementioned MAs under Section 254 (2) of the Act before the ITAT on 16th June 2014 seeking rectification of the ITAT's orders in the Assessee's appeals being ITA Nos. 2092-2094/Del/2012 for AYs 2007-08, 2008-09 and 2009-10 respectively. These three applications, numbered as M.A. Nos. 83/2014, 84/2014 and 85/2014 were dismissed by the ITAT by the impugned order dated 27th April 2016. The ITAT was of the view th....

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....sed since the challenge in the present petition is not to the main orders passed by the ITAT on 4th January 2013 and 24th January 2013, dismissing the Assessee's appeals for the aforementioned AYs. 17. In Promain Limited v. CIT [2016] 382 ITR 25 (Del), in similar circumstances, the Court observed that, in light of the law explained by the Supreme Court in Honda Siel Powers Products Ltd. v. CIT [2007] 295 ITR 466 (SC), the Assessee cannot be faulted for approaching the ITAT under Section 254 (2) of the Act instead of directly filing an appeal in this Court. This persuades this Court to hold that the ITAT should hear afresh the Assessee's appeals for aforesaid AYs, i.e. 2007-08, 2008-09 and 2009-10, in view of the subsequent developments a....