DCIT, CIRCLE- 12(1), NEW DELHI V. INDIAN SUGAR EXIM CORPORATION LTD., NEW DELHI

MA 156/DEL/2020

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0960 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 21-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Misc. App. No. 156/Del/2020 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER Misc. App. No. 156/Del/2020 [ in आ.अ.सं/.I.T.A No. 4291/Del/2017 ] िनधाᭅरणवषᭅ/Assessment Year : 2012-13 DCIT, Circle : 12 (1), New Delhi. बनाम Vs. M/s. Indian Sugar Exim Corporation Limited, C-Block, 2 nd Floor, Ansal Plaza, August Kranti Marg, N.Delhi-49 PAN No. AAACI1163M अपीलाथŎ/ Appellant ŮȑथŎ/ Respondent िनधाᭅᳯरतीकᳱओरसे / Assessee by : Shri Sumit Jain, C. A.; राजˢकीओरसे / Department by Shri Amit Katoch, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 06.10.2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 06.10.2023 आदेश / O R D E R PER C. N. PRASAD, J. M. 1. Through this Misc. application the Revenue requests to recall the order passed by the Tribunal in ITA. No. 4291/Del/2017 dated Misc. App. No. 156/Del/2020 2 29.11.2019 stating that the revenue effect in the appeal is more than Rs.50 lakhs and there is a mistake in the order of the Tribunal in disposing of the appeal of the Revenue on the ground that the revenue effect is less than Rs.50 lakhs. 2. Heard rival submissions. On careful consideration of the facts on record and the grounds of appeal of the Revenue, we observe that the revenue effect in appeal of the Department is less than Rs.50 lakhs and, therefore, there is no any mistake in the order of the Tribunal in dismissing the Revenue’s appeal holding that the tax effect is less than Rs.50 lakhs. We do not see any merit in the Misc. application. 3. In the result the Misc. application is dismissed. Order pronounced in the open court on : 06/10/2023. Sd/- Sd/- ( B.R.R. KUMAR ) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 06/10/2023. *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Misc. App. No. 156/Del/2020 3 Date of dictation 06.10.2023 Date on which the typed draft is placed before the dictating member 06.10.2023 Date on which the typed draft is placed before the other member 06.10.2023 Date on which the approved draft comes to the Sr. PS/ PS 06.10.2023 Date on which the fair order is placed before the dictating member for pronouncement 06.10.2023 Date on which the fair order comes back to the Sr. PS/ PS 06.10.2023 Date on which the final order is uploaded on the website of ITAT 06.10.2023 Date on which the file goes to the Bench Clerk 06.10.2023 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