Pr. Commissioner of Income Tax -6 v. Mewat Zincs Pvt. Ltd

1. The present appeals by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') challenge the order dated 12^'' January, 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos. 1622 and 2216/Del/2006 for the Assessment Years ('AYs')1996-97 and 1997-98 respectively.

2. The point sought to be urged by the Revenue is that whether the ITAT 2017:DHC:8924-DB could have, under Section 254(2) ofthe Income Tax Act, reviewed its earlier order dated 6'^ February, 2009 whereby it had allowed the appeals filed by the Revenue and partly allowed the cross objections filed by the Assessee.

3. It appears that after the above order dated 6^*^ February, 2009 was passed by the ITAT, the-Assessee filed appHcations before the ITAT being M.A. No. 178 & 179/De|/2009 under Section 254(2) of the Act. The said applications came to be allowed by order dated 24^*^ April, 2009 and the ITAT recalled its earlier order dated 6'^ February, 2009. Thus, the appeals filed by the Revenue were again set down for hearing together with the cross-objections filed by the Assessee.

4. Strangely, the order dated 24'*^ April, 2009, which is an order under Section 254(2) of the Act, was never challenged by the Revenue and has, therefore, attained finality. Since the order dated 24^ April, 2009 was never challenged before this Court, it is obvious that the said issue cannot now be raised at a stage, when after the restoration of the appeals of the Revenue and the cross-objections ofthe Assessee, the ITAT has even disposed ofthe restored appeals and cross-objections afresh, by the impugned order. The question urged by the Revenue in these appeals, therefore, does not arise.

5. The appeals are dismissed.

S.MURALIDHAR, J PRATHIBA M. J JULY 25,2017 srb O.iVlUK