ITO, New Delhi V. M/s. JITF Water Infra (Naya Raipur) Ltd., New Delhi

MA 100/DEL/2020

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116206 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 19-01-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 02-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS ASTHA CHANDRA, JUDICIAL MEMBER MA No. 100/Del/2020 (in ITA No.2457/Del/2017) (for Assessment Year : 2012-13) ITO Ward – 13(3), New Delhi PAN No. AACCJ 2374 D Vs. M/s. JITF Water Infra (Naya Raipur) Ltd. 28, Shivaji Marg, New Delhi-110 015 (APPELLANT) (RESPONDENT) Assessee by Shri Anil Jain, C.A. Revenue by Shri Kanav Bali, Sr. D.R. Date of hearing: 20.01.2023 Date of Pronouncement: 06.02.2023 ORDER PER ANIL CHATURVEDI, AM : By this Misc. Application (MA) the Revenue prays for recalling of the order of Tribunal in ITA No.2457/Del/2017 dated 23.10.2019. 2. Through the M.A., the Revenue has contended that Hon’ble ITAT vide common order dated 23.10.2019 had dismissed the appeal of the Revenue stating that the tax effect in the said appeal is below the enhanced monetary limit of Rs.50 lakhs as per CBDT Circular No.17/2019 of dated 08.08.2019. It is the 2 submission of the Revenue that the tax effect involved is more than the monetary limit prescribed in the Circular No.17/2019 of dated 08.08.2019. i.e. Rs. 50 lakhs for filing appeal before ITAT. It is therefore the contention of the Revenue that a mistake apparent from records as contemplated under the provision of Section 254(2) of the Act has crept in the order and therefore the appeal of the Revenue be recalled and decided on merit. 3. Before us, Learned DR took us through the Misc. Application and submitted that since the tax effect involved in the impugned appeal is more than the limit prescribed by CBDT Circular, and since it has been erroneously dismissed by holding that the tax effect is less, the order passed by the Tribunal be recalled. 4. Learned AR on the other hand did not controvert the factual submissions made by Learned DR. 5. We have heard the rival submissions and perused the material available on record. We find that the Tribunal vide consolidated order, which included the impugned order in ITA No.2457/Del/2017 had dismissed the appeals of Revenue by observing that the tax effect was less than the monetary limit prescribed by CBDT Circular for filing the appeal. Before us, Revenue has demonstrated that the tax effect involved in the appeal is in excess of Rs.50 lacs, to which Learned AR has not 3 objected. In such a situation, we are of the view that a mistake apparent from record as contemplated u/s 254(2) of the Act has crept in the order. We accordingly recall the order of the Tribunal in ITA No.2457/Del/2017 dated 23.10.2019 and direct the Registry to fix the appeal for hearing on 21.03.2023. Since the date of hearing of the appeal was pronounced in the Open Court, no separate notice is required to be issued. 6. In the result, Misc. Application of the Revenue is allowed. Order pronounced in the open court on 06.02.2023 Sd/- Sd/- (ASTHA CHANDRA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 06.02.2023 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI