ITO, New Delhi V. Hemant Kumar Sharma, New Delhi

ITA 2264/DEL/2014

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2944 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 26-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 15-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAUBHAGYA AGGARWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.90/DEL/2017 (ITA NO.2264/DEL/2014) ASSESSMENT YEAR: 2009-10 ITO, WARD 13(1), NEW DELHI. VS SHRI HEMANT KUMAR SHARMA, 66, UDAI PARK, NEW DELHI. PAN: AGOPS7779L ITA NO.2264/DEL/2014 ASSESSMENT YEAR: 2009-10 ITO, WARD 13(1), NEW DELHI. SHRI HEMANT KUMAR SHARMA, 66, UDAI PARK, NEW DELHI. PAN: AGOPS7779L (APPLICANT/APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAUBHAGYA AGGARWAL, ADVOC ATE REVENUE BY : SHRI SARABJEET SINGH, SR. DR DATE OF HEARING : 01.03.2019 DATE OF PRONOUNCEMENT : 01.03.2019 ORDER PER R.K. PANDA, AM: THE REVENUE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EX PARTE ORDER PASSED BY IT ON THE GROUND OF LOW TAX EFFECT . 2. THE LD. DR, REFERRING TO THE CONTENTS OF THE MIS CELLANEOUS APPLICATION SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE APPEA L IS RS.11,47,137/- WHICH IS MORE MA NO.90/DEL/2017 ITA NO.2264/DEL/2014 2 THAN RS.10 LAKHS AND, THEREFORE, THE ORDER PASSED B Y THE TRIBUNAL ON 29 TH SEPTEMBER, 2016 BEING NOT IN ACCORDANCE WITH THE CBDT INSTRUCT IONS NO.21 DATED 10 TH DECEMBER, 2015 SHOULD BE RECALLED. 3. WE HAVE CONSIDERED THE RIVAL ARGUMENTS AND PERUS ED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE TRIBUNAL INADVERTENTLY DIS MISSED THE APPEAL FILED BY THE REVENUE ON ACCOUNT OF LOW TAX EFFECT WHERE AS THE T AX INVOLVED IN THE APPEAL IS ADMITTEDLY MORE THAT RS.10 LAKHS AS IT WAS PRESCRIB ED AT THAT TIME FOR WITHDRAWAL OF THE APPEAL BY THE REVENUE. WE, THEREFORE, RECALL THE O RDER OF THE TRIBUNAL AND THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS A CCORDINGLY ALLOWED. ITA NO.2264/DEL/2014 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE ORD ERS OF THE AUTHORITIES BELOW, WE FIND THE TAX EFFECT IN THE INSTANT CASE IS RS.11 ,47,137/- AS PER THE M.A. FILED BY THE REVENUE. WE FIND THAT THE APPEAL FILED BY THE REVE NUE IS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018 WHICH IS APPLICABLE EVEN TO PENDING APPEALS. THE APPEAL FILED BY THE REVENUE I S, ACCORDINGLY, DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS D ISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 01.03.2019. SD/- SD/- (K. NARASIMHA CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUN TANT MEMFBER DATED: 01 ST MARCH, 2019 DK MA NO.90/DEL/2017 ITA NO.2264/DEL/2014 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI