Mothers Pride Education Personna Pvt. Ltd., New Delhi V. ACIT, Central Circle-9, New Delhi

MA 159/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4276 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 28-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER M.A. No. 159/Del/2019 (in ITA No. 1583/Del/2018 Assessment Year: 2012-13 Mothers Pride Education Personna vs. ACIT, Central Circle-9 Pvt. Ltd., 11/77, West Punjabi Bagh, New Delhi. New Delhi. PAN :AADCM9347C (Appellant) (Respondent) Appellant by : None Respondent by : Shri Om Prakash, Sr. DR Date of hearing : 20.05.2022 Date of order : 20.05.2022 ORDER PER N.K. CHOUDHRY, J.M. The instant application has been filed by assessee for recalling of the composite order dated 07.09.2018 passed by the Hon’ble Bench in various cases including the assessee herein, to the extent of restoration of the instant appeal No. 1583/Del/2018 in the Assessee’s case. 2. The assessee has claimed that the Hon’ble Bench vide order dated 07.09.2018 had decided various appeals filed by the Revenue Department, wherein the tax effect was not more than Rs.20,00,000/- , in view of the CBDT Circlular No. 03/2018 issued on dated 11.07.2018. It appears from the composite order that the appeal of the assessee was inadvertently shown as the appeal filed by the Page 2 of 3 Revenue Department, whereas the instant appeal was filed by the Assesse only, against the order dated 09.01.2018 passed by the ld. Commissioner of Income-tax (Appeals)-XXV, New Delhi and therefore, the appeal is liable to be restored to its original number. 3. Learned DR did not refute the claim of the assessee. 4. Considering the peculiar facts and circumstances, we find that the instant appeal has been preferred by the assessee, but not by the Revenue Department and it appears from the composite order dated 07.09.2018 that the Hon’ble Bench may be inadvertently also taken for adjudication, the instant appeal No. 1583/Del/2018 titled as ACIT, Central Circle-9, New Delhi vs. Mother Pride Education Persona P. Ltd., considering filed by the Revenue Department, which is not correct. Hence, the application of the assessee is allowed and the instant appeal restored to its original number and directed to be fixed for hearing on 02.08.2022. As the parties have already been informed in the open court about the date of hearing, hence, there is no need to send notices for hearing. 5. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 20/05/2022. Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20/05/2022 ‘aks’