ITO - 26 (1) (1), MUMBAI V. SHRI SUREKHA ANIL LOKRE, MUMBAI

MA 134/MUM/2021

AI Insights

The case involves a Miscellaneous Application filed by the Income Tax Department under section 254(2) of the Income Tax Act, 1961, seeking to recall the Tribunal's order dated 16/09/2020, which had dismissed the Department's appeal due to low tax effect as per CBDT Circular No.17/2019. The Department argued that the appeal should be considered under the exception mentioned in para 10(e) of the CBDT communication dated 20/08/2018, as the assessment was reopened based on information from the Sales Tax Department, Government of Maharashtra. The Tribunal agreed with the Department's submission, leading to the recall of the earlier order and restoration of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136051 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 17-06-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3); 254(2)

Judgement Text

म ु ंबई ठ “एस एम स ” स , स सम! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER MA NO.134/MUM/2021 [ Arising out of ITA NO.3238/MUM/2019 (A.Y . 2010-11] Income Tax Officer-26(1)(1), Room No.629, 6 TH Floor, Kautilya Bhavan, ‘G’ Block, Bandra Kurla Complex, Mumbai – 400 051 ..... " # /Applicant बन म Vs. Shri Surekha Anil Lokhre, (Prop. Tejal Engineers) 205, Bhagtani Enclave, Behind Asian Paints, Off. LBS Marg, Bhandup (West), Mumbai – 400 078. PAN:ACVPL-0371-N ..... " & /Respondent " # ' / Applicant by : S/Shri T. Shankar and Rajeev Kumar Singh " & ' /Respondent by : None स ु न ई ( & / Date of hearing : 24/02/2023 )*+ ( & / Date of pronouncement : 24/02/2023 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application under section 254(2) of the Income Tax Act, 1961[ in short ‘the Act’], has been filed by the Department for 2 MA NO.134/MUM/2021 recalling the order of Tribunal in ITA No.3238/Mum/2019 for assessment years 2010-11 dated 16/09/2020 2. Shri T. Shankar representing the Department submitted that the Tribunal has dismissed aforesaid appeal of the Revenue on account of low tax effect in the light of CBDT Circular No.17/2019 dated 08/08/2019. The ld.Departmental Representative pointed that the assessment in the aforesaid case was reopened on the basis of information received from the Sales Tax Department, Government of Maharashtra. Therefore, the appeal by Revenue falls under exception mentioned in para 10(e) of the CBDT communication dated 20/08/2018. 3. The submissions made by ld.Departmental Representative heard. The Tribunal vide order dated 16/09/2020 had dismissed the appeal of Revenue on account of low tax effect. A perusal of the assessment order dated 23/03/2016 passed u/s. 143(3) of the Act shows that the assessment was reopened on the basis of information received from Sales Tax Department, Government of Maharashtra. Though the information was received from DGIT (Inv), but the source of information was Sales Tax Department. This clearly indicate that the reopening was based on information sourced from external agency. In the aforesaid facts the Tribunal order dated 16/09/2020 is recalled and the appeal is restored to its original number. 4. Registry is directed to fix the appeal for hearing in due course after notice to both sides. 3 MA NO.134/MUM/2021 5. In the result, Miscellaneous Application by Revenue is allowed. Order pronounced in the open Court on Friday the 24 th day of February, 2023. (VIKAS AWASTHY) स /JUDICIAL MEMBER म ु ंबई/ Mumbai, , न ं /Dated 24/02/2023 Vm, Sr. PS(O/S) े Copy of the Order forwarded to : 1. #/The Appellant , 2. " & / The Respondent. 3. ु -&( )/ The CIT(A)- 4. ु -& CIT 5. 0 1 " & न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 1 34 5 6 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai