Appeal details
Counselvise Citation
[2026] 140 COUNSELVISE.COM (IT) 846556 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
27-03-2026
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
Delhi
Assessment Year
2012-2013
Appeal Filed On
17-12-2025
Judgement Text
"IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY FRIDAY FRIDAY FRIDAY BENCH ‘ BENCH ‘ BENCH ‘ BENCH ‘SMC SMC SMC SMC’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT MAHAVIR SINGH, VICE PRESIDENT MAHAVIR SINGH, VICE PRESIDENT MAHAVIR SINGH, VICE PRESIDENT Miscellaneous Application No.498 Miscellaneous Application No.498 Miscellaneous Application No.498 Miscellaneous Application No.498/Del /Del /Del /Del/2025 /2025 /2025 /2025 (In ITA No.5509/Del/2025 (In ITA No.5509/Del/2025 (In ITA No.5509/Del/2025 (In ITA No.5509/Del/2025) ) ) ) Assessment Year Assessment Year Assessment Year Assessment Year : : : : 2012 2012 2012 2012- - - -13 13 13 13 Shri Nawal Singh, Shri Nawal Singh, Shri Nawal Singh, Shri Nawal Singh, Dhani Chittersan Bho Dhani Chittersan Bho Dhani Chittersan Bho Dhani Chittersan Bhorkalan, rkalan, rkalan, rkalan, Gurgaon. Gurgaon. Gurgaon. Gurgaon. PAN : DDEPS9874N. PAN : DDEPS9874N. PAN : DDEPS9874N. PAN : DDEPS9874N. Vs. Vs. Vs. Vs. The Assessing Officer, The Assessing Officer, The Assessing Officer, The Assessing Officer, Gurgaon. Gurgaon. Gurgaon. Gurgaon. (Appellant) (Respondent) Assessee by : Shri Saket, CA (Virtual). Revenue by : Shri Vikram Singh Sharma, Senior DR. Date of hearing : 27.03.2026 Date of pronouncement : 27.03.2026 ORDER ORDER ORDER ORDER This miscellaneous application filed by the assessee is arising out of the order of the Tribunal dated 27th October, 2025 passed in ITA No.5509/Del/2025. 2. At the time of hearing, the learned Counsel for the assessee submitted that vide order dated 27th October, 2025 of the Tribunal, the assessee was directed to deposit a sum of `25,000/- with the Legal Aid Authority, Delhi High Court. However, when the assessee approached the said authority, he came to know that the said authority is not presently available for accepting such deposits. Instead, the alternate competent authority viz., Delhi High Court Legal Services Committee, Delhi High Court is authorized to accept such deposits as per administrative instructions. He, therefore, requested that now, as requested by the assessee in the present miscellaneous application, permission may be granted to the assessee to deposit the said amount of `25,000/- with Delhi High Court Legal Services Committee, Delhi High Court. Printed from counselvise.com M.A. No.498/Del/2025 2 3. Learned Senior DR has no objection. 4. After hearing both the sides and considering the material placed before us, I accept the prayer of the assessee and direct him to deposit the cost of `25,000/-, as imposed vide paragraph 5 of order dated 27th October, 2025, to “Delhi High Court Legal Services Committee, Delhi High Court” instead of “Legal Aid Authority, Delhi High Court”, up to 30th April, 2026. Accordingly, the order of the Tribunal dated 27th October, 2025 is modified to this limited extent only. 5. In the result, the miscellaneous application of the assessee is allowed. Decision pronounced in the open Court on conclusion of hearing on 27th March, 2026. Sd/- ( ( ( (MAHAVIR SINGH MAHAVIR SINGH MAHAVIR SINGH MAHAVIR SINGH) ) ) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar Printed from counselvise.com "
AI Insights
This case involves a miscellaneous application filed by the assessee, Shri Nawal Singh, arising from a previous Tribunal order dated 27th October 2025, which required the assessee to deposit 0,000 with the Legal Aid Authority, Delhi High Court. Upon attempting to make the deposit, the assessee discovered that the Legal Aid Authority was not accepting deposits and that the Delhi High Court Legal Services Committee was the authorized body for such transactions. The assessee, therefore, requested the Tribunal to modify its order to reflect this change. The Senior DR did not object to this request. The Tribunal accepted the assessee's request and modified the order accordingly.
