ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR V. SHRI MANGI LAL KANDOI, JAIPUR

MA 12/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7744 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 28-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA
• Assessee Lawyers: S L PODDAR DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH B, JAIPUR JH JES'K LH- 'KEKZ] YS[KK LNL; ,O A H JH FOT; IKY JKWO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA-@ M.A NO. 12/JP/2020 (ARISING OUT OF ITA NO. 1307/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR. CUKE VS. SHRI MANGILAL KANDOI, D-91, AMBA BARI, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ACMPK 6560 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI K.C. GUPTA (JCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.L. PODDAR (ADVOCATE) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20.07.2020. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 20/07/2020. VKNS'K@ ORDER PER R.C . SHARMA, AM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE REV ENUE TO RECALL THE ORDER OF THE TRIBUNAL DATED 22.08.2019 IN ITA NO. 1307/JP/2018. 2. THROUGH THIS MISCELLANEOUS APPLICATION, IT WAS A RGUED BY THE LD. D/R THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE REVENUE IN THE LIGHT OF CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 WHEREIN THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE TRIBUNAL WAS RS. 50,00,000/-. HOWEVER, ACTUAL CALC ULATION OF TAX WAS GIVEN WHICH WORKS OUT TO BE RS. 51,98,121/-. ACCORDINGLY IT WA S SUBMITTED THAT THERE WAS AN APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL. THE LD. A/R OF THE ASSESSEE HAS FAIRLY 2 MA NO. 12/JP/2020 SHRI MANGI LAL KANDOI, JAIPUR. CONCEDED THAT THE TAX EFFECT IN THE APPEAL OF THE R EVENUE WAS MORE THAN RS. 50,00,000/-. ACCORDINGLY APPEAL OF THE REVENUE WAS NOT LIABLE TO BE DISMISSED IN TERMS OF CBDT CIRCULAR DATED 08.08.2019. 3. IN VIEW OF THE ABOVE, WE RECALL THE ORDER PASSED BY THE TRIBUNAL DATED 22.08.2019, REGISTRY IS DIRECTED TO FIX THE APPEAL ALONG WITH THE OTHER GROUP APPEAL OF THE SAME ASSESSEE. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20/07/2 020. SD/- SD/- ( FOT; IKY JKWO ( JES'K LH- 'KEKZ ) (VIJAY PAL RAO) (RAMESH C. SHARMA ) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 20/07/2020. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE ACIT, CENTRAL CIRCLE-3, JAIP UR. 2. THE RESPONDENT SHRI MANGILAL KANDOI, JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 12/JP/2020) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 12/JP/2020 SHRI MANGI LAL KANDOI, JAIPUR.