ACIT, Central Circle- 26, New Delhi V. Sanjay Dalmia, New Delhi

MA 130/DEL/2020

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5384 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 09-11-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 18-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIVEK KUMAR UPADHYA
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Miscellaneous Application Nos.130 to 133/Del/2020 (In ITA Nos.6551 to 6554/Del/2022/Del/2019) Assessment Years: 2008-09 to 2011-12 ACIT, Central Circle 26, New Delhi Vs. Sanjay Dalmia, 2 nd Floor, Indraprakash Building, 21 Barakhamba Road, New Delhi PAN :AADPD9438N (Appellant) (Respondent) ORDER Captioned applications have been filed by the Revenue, seeking recall of the appellate order dated 23.08.2019 passed in ITA Nos. 6551 to 6554/Del/2022/Del/2019. 2. At the time of call, none appeared on behalf of the assessee despite notice. Therefore, we proceed to dispose of the applications ex Department by Shri Vivek Kumar Upadhya, Sr. DR Assessee by N o n e Date of hearing 10.11.2023 Date of pronouncement 10.11.2023 2 M.A. Nos.130 to 133/Del/2020 parte qua the assessee after hearing learned Departmental Representative and based on material available on record. 3. Heard learned Departmental Representative and perused the material available on record. The corresponding appeals of the Revenue were dismissed due to low tax effect in view of Circular No. 17/2019 dated 08.08.2019 issued by Central Board of Direct Taxes (CBDT). However, it is the case of the Revenue before us that the appeals fall within the exception provided to the aforesaid Circular as the disputed additions relate to undisclosed foreign income/ undisclosed foreign assets (including financial assets//undisclosed foreign bank account). 4. Having taken note of the material available on record, we are convinced that the appeals filed by the Revenue fall within the exception provided to the extant circular, referred to above. Hence, appeals have to be heard on merits and to that extent, there is a mistake on the face of record as envisaged under Section 254(2) of the Income-Tax Act, 1961. Accordingly, we recall the appellate order dated 23.08. 2019 and restore the appeals to their original position. 3 M.A. Nos.130 to 133/Del/2020 5. Registry is directed to fix the appeals before the regular Bench in due course and issue notice of hearing to the parties. 6. In the result, miscellaneous applications are allowed. Order pronounced in the open court on 10 .11.2023. Sd/- Sd/- ( G.S. PANNU ) (SAKTIJIT DEY) VICE-PRESIDENT VICE-PRESIDENT Dated: 10 th November, 2023 Mohan Lal Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi