ITO, WARD-2(2), GHAZIABAD V. .REEMA KAPOOR, GHAZIABAD

MA 201/DEL/2020

AI Insights

The case involves a Miscellaneous Application filed by the Income Tax Department against Smt. Reema Kapoor, seeking to amend a previous Tribunal order that dismissed their appeal due to a low tax effect, as per the CBDT Circular No. 17/2019. The Department argued that the original appeal was incorrectly heard by CIT(A)-1, Noida instead of CIT(A)-Ghaziabad, and sought a recall of the Tribunal's decision citing an error apparent. However, the Tribunal found that the dismissal was correctly based on the Department's own submission regarding the low tax effect, and no error apparent from the record justified a recall.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 23084 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-08-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AKHILESH KUMAR YADAV
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

" 1 M.A No. 201/Del/2020 ITO Vs. Smt. Reema Kapoor IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 201/Del/2020 (A.Y 2010-11) in (ITA No. 328/Del/2020) ITO Ward-2(2) Ghaziabad (APPLICANT) vs Reema Kapoor, Flat No. 917, Sesctor-5, Vasundhara, Ghaziabad PAN: AMOPK0986H (RESPONDENT) Applicant by Sh. Ajay Kapoor, AR Respondent by Sh. Akhilesh Kumar Yadav, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present Miscellaneous Application filed by the Department of Revenue with a prayer to amend the order dated 12/03/2020 by exercising the power conferred u/s 254(2) of the Income Tax Act,1961 (‘Act’ for short). 2. The Ld. Departmental Representative submitted that the order impugned challenged by the Department in the ITA No. 328/Del/2020 has been passed by the Ld. CIT(A)-1, Noida having no jurisdiction and proper jurisdiction lies with CIT(A)-Ghaziabad, therefore, the Appeal Date of Hearing 06.12.2024 Date of Pronouncement 10.12.2024 2 M.A No. 201/Del/2020 ITO Vs. Smt. Reema Kapoor requires to be heard again on its merit. Further submitted that the Tribunal, vide order dated 12/03/2020 due to error apparent, dismissed the Appeal of the Revenue on account of low tax effect which requires to be recalled. 3. Per contra, the husband of the Assessee appeared in person, sought for dismissal of the miscellaneous application filed by the Department. 4. We have heard both the parties and perused the material available on record. The ITA No. 328/Del/2020 came up for hearing on 12/03/2020 before the Tribunal and the Ld. Departmental Representative appearing for the revenue pointed out that the Appeal filed by the Revenue is involved tax effect which is below Rs. 50,00,000/- , therefore sought for withdrawal of the Appeal. The Co-ordinate Bench of the Tribunal by recoding the submission of the Ld. DR and also CBDT Circular No. 17/2019 dated 08/08/2019 and letter of the CBDT dated 28/08/2019, dismissed the Appeal filed by the Revenue. As could be seen from the order of the Tribunal dated 12/02/2020, there is no liberty has been given to the Revenue for filing any application for restoring the Appeal and the Appeal has been dismissed based on the submission made by the Ld. DR appearing for the Revenue. 3 M.A No. 201/Del/2020 ITO Vs. Smt. Reema Kapoor 5. Contrary to the stand taken by the Department before the Bench on 12/03/2020 in ITA No. 328/Del/2020, the present M.A has been filed by the Department seeking for restoring the ITA. In our considered opinion, such stand taken by the Department in the MA cannot be entertained as the Appeal has been dismissed as withdrawn at the request of the Department as Appeal involved ‘low tax effect’ as per the CBDT Circular. The Appeal which has been dismissed based on the request made by the Ld. Departmental Representative, cannot be termed as Bench has committed ‘error apparent from record’ while dismissing the Appeal and the said order of the dismissal cannot be rectified by the Tribunal by exercising the power conferred u/s 254(2) of the Act. Finding no merit in the Miscellaneous Application filed by the Department, we dismiss the M.A No. 201/Del/2020. Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 10/12/2024 R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR 4 M.A No. 201/Del/2020 ITO Vs. Smt. Reema Kapoor Asst. Registrar, ITAT, New Delhi "