DCIT, Circle- 13(2), New Delhi V. JMW India Pvt. Ltd., Delhi

MA 134/DEL/2019

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT), Circle 13(2), New Delhi, as the appellant, and M/s. JMW India Pvt. Ltd., the respondent. The Revenue filed a Miscellaneous Application (M.A. No. 134/Del/2019) seeking the recall of the Tribunal's order which had dismissed their appeal on the grounds that the tax effect was below Rs.50,00,000. The Revenue contended that the tax effect was indeed above this threshold, citing an Excise Duty refund of Rs.4,98,49,144 and an interest subsidy of Rs.30,143, both held to be capital in nature by the CIT (Appeals). The Tribunal, upon reviewing the submissions and the records, found merit in the Revenue's application and recalled the earlier order, directing a re-hearing of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129849 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 14-09-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 26-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 13

Judgement Text

M.A. No. 134/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Misc. App. No. 134/Del/2019 [ in आ.अ.सं .I.T.A No. 4271/Del/2018 ] ( िनधाᭅरण वषᭅ/Assessment Year: 2013-14 ) DCIT, Circle : 13 (2) New Delhi. बनाम Vs. M/s. JMW India Pvt. Ltd., 309-Vikas Deep Building, Laxmi Nagar, District Centre, Delhi – 110 092. PAN No. AAACJ3260C अपीलाथᱮ/ Appellant ᮧ᭜यथᱮ/ Respondent िनधाᭅᳯरतीकᳱओरसे / Assessee by : Shri C. S. Anand, Advocate; राज᭭वकᳱओरसे / Department by : Shri Kanv Bali, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 15.09.2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 20.09.2023 आदेश / O R D E R PER C. N. PRASAD, J.M. 1. This Misc. application is filed by the Revenue for recall of the order of the Tribunal dated 7.09.2018 in ITA. No. 4271/Del/2018 for M.A. No. 134/Del/2019 2 assessment year 2013-14 on the ground that the Tribunal inadvertently dismissed the appeal of the Revenue on the ground that the tax effect is less than Rs.50,00,000/-. 2. The ld. DR submits that the claim of the assessee that the Excise Duty refund amounting to Rs.4,98,49,144/- and interest subsidy amounting to Rs.30,143/- were held to be capital in nature by the ld. CIT (Appeals) against which the Revenue is in appeal. The ld. DR submits that the Revenue effect is, therefore, more than Rs.50,00,000/- and, therefore, requests the Tribunal to recall its order for hearing on merits. 3. On hearing both the sides and perusing the orders of the authorities below we find merit in the submissions of the ld. DR in the Misc. application filed by the Revenue. We observe that from the order of the Tribunal that the appeal of the Revenue was dismissed on the ground that the tax effect in this appeal is less than Rs.50,00,000/- which is apparently a mistake. Thus, we recall the order of the Tribunal in ITA. No. 4271/Del/2018 dated 7.09.2018 for the assessment year 2013-14 and direct the Registry to post the appeal for hearing in due course. Issue notice to the parties. 4. The Misc. application filed by the Revenue is allowed. Order pronounced in the open court on : 20/09/2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER M.A. No. 134/Del/2019 3 Dated : 20/09/2023 *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 18.09.2023 Date on which the typed draft is placed before the dictating member 19.09.2023 Date on which the typed draft is placed before the other member 20.09.2023 Date on which the approved draft comes to the Sr. PS/ PS 20.09.2023 Date on which the fair order is placed before the dictating member for pronouncement 20.09.2023 Date on which the fair order comes back to the Sr. PS/ PS 20.09.2023 Date on which the final order is uploaded on the website of ITAT 20.09.2023 Date on which the file goes to the Bench Clerk 20.09.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order