ITO, Meerut V. Mr. Shah Khalid, Meerut

ITA 2716/DEL/2013

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9859 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 17-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 03-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P V GUPTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY/A NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MA NO.563/DEL/2017 (IN ITA NO.2716/DEL/2013) ASSESSMENT YEAR : 2009-10 ITO WARD- 2 (3) MEERUT VS. SH. SHAH KHALID 30, MASJID QUERESHIAN BANI, SARAI, KISARI GATE, MEERUT PAN NO.AQKPK4929Q (APPELLANT) (RESPONDENT) ITA NO.2716/DEL/2013 ASSESSMENT YEAR : 2009-10 ITO WARD- 2 (3) MEERUT VS. SH. SHAH KHALID 30, MASJID QUERESHIAN BANI, SARAI, KISARI GATE, MEERUT PAN NO.AQKPK4929Q (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI P.V. GUPTA, SR DR DATE OF HEARING : 29-03-2019 DATE OF PRONOUNCEMENT : 03-04-2019 O R D E R PER R. K. PANDA, AM : THE REVENUE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT DISMISSIN G THE APPEAL FILED BY THE REVENUE ON ACCOUNT OF LOW TAX EFFECT. 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THEREFO RE, THE MISCELLANEOUS APPLICATION IS BEING DISPOSED OFF ON THE BASIS OF M ATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. THE LD. DR POINTED OUT THAT THE TAX EFFECT INVOL VED IN THE INSTANT APPEAL FILED BY THE REVENUE IS RS.11,13,266/- AND T HEREFORE, THE ORDER PASSED BY THE TRIBUNAL DISMISSING THE APPEAL ON ACC OUNT OF LOW TAX EFFECT IN VIEW OF CBDT CIRCULAR NO.21/2015 DATED 10.12.2015 D ESERVES TO BE RECALLED AND THE APPEAL SHOULD BE DECIDED ON MERIT. 4. AFTER HEARING THE LD. DR AND ON PERUSAL OF THE M ATERIAL AVAILABLE ON RECORD, WE FIND THAT THE TAX EFFECT INVOLVED IN THE APPEAL FILED BY THE REVENUE IS ADMITTEDLY ABOVE RS.10 LACS. THEREFORE, A MISTAK E HAS BEEN CREPT IN THE ORDER OF THE TRIBUNAL FOR WHICH WE RECALL THE ORDER OF THE TRIBUNAL. 5. THE MISCELLANEOUS APPLICATION FILED BY THE REVEN UE IS ACCORDINGLY ALLOWED. ITA NO.2716/DEL/2013 6. AFTER HEARING THE LD. DR AND ON PERUSAL OF THE O RDERS OF THE AUTHORITIES BELOW, WE FIND THAT THE TAX EFFECT INVO LVED IS ADMITTEDLY BELOW RS.20 LACS. IN VIEW OF THE CBDT CIRCULAR NO.03/2018 [F.NO.279/MISC.142/2007-ITJ (PT.)] DATED 11.07.2018 RAISING THE MONETARY LIMIT TO RS.20,00,000/- FOR FILING OF THE APPEAL BY THE DEPARTMENT BEFORE ITAT THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. AS PER PARA 3 OF THE SAID CIRCULAR IT IS ALSO CLARIFIED THAT THE PENDING APPE ALS OF THE DEPARTMENT BEFORE ITAT HAVING MONETARY LIMIT OF RS. 20,00,000/- OR LE SS WILL BE TREATED AS WITHDRAWN. SINCE IN THE INSTANT CASE THE TAX EFFECT INVOLVED IS ADMITTEDLY BELOW RS. 20,00,000/-, THEREFORE, IN VIEW OF THE LA TEST CBDT CIRCULAR CITED 3 (SUPRA) THE APPEAL FILED BY THE REVENUE IS DISMISSE D ON ACCOUNT OF LOW TAX EFFECT. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED AND APPEAL FILED BY THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 03.04.2019. SD/- SD/- (SUCHITRA KAMBLE) (R. K. PA NDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03-04-2019. *NEHA* COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 01.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 03.04.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTR AR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER