DCWT, Alwar V. BABU LAL DATA, Alwar

MA 164/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5227 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 08-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: P C PARWAL CA DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YA DAV, AM M.A. NO. 164/JP/2016 (ARISING OUT OF WTA NO. 09/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2006-07 A.C.I.T., CENTRAL CIRCLE, ALWAR. CUKE VS. BABU LAL DATA, 20, 21 AND 22, OLD INDUSTRIAL AREA, ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAQPD 7663 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI P.C. PARWAL (CA) LQUOKBZ DH RKJH[K @ DATE OF HEARING : 23/12/2016 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 03/01/2017 VKNS'K@ ORDER PER: KUL BHARAT, J.M. THE REVENUE HAS FILED THE PRESENT MISC. APPLICATION ON 28/10/2016 SEEKING RECALLING OF THE ORDER OF THE ITAT, JAIPUR B ENCH, JAIPUR DATED 14/06/2016 PASSED IN WTA NO. 09/JP/2016 FOR A.Y. 20 06-07. 2. AT THE OUTSET, THE LD SR. DR HAS SUBMITTED THAT A MISTAKE IN THE ORDER DATED 14/6/2016 HAS CREPT AS THE HONBLE ITAT DISMISSED THE APPEAL FILED BY THE REVENUE ON THE GROUND OF LOW TAX EFFECT. IT IS MA 164/JP/2016_ ACIT VS. BABU LAL DATA 2 SUBMITTED THAT THE CBDT CIRCULAR NO. 21 OF 2015 DATE D 10/12/2015 WOULD APPLY TO THE APPEAL BELONGING TO THE WEALTH TAX . 3. THE LD AR OF THE ASSESSEE HAS CONCEDED THE SUBMIS SION OF THE REVENUE. 4. WE FIND THAT AS PER CBDT CIRCULAR NO. 21 OF 2015 DATED 10/12/2015, THE MONETARY LIMIT FOR FILING THE APPEA L BY THE REVENUE IS RS. 10.00 LACS IN THE CASES BELONGING TO THE INCOME TAX. HOWEVER, SINCE THE WTA NO. 09/JP/2016 IS PERTAINING TO THE WEALTH T AX, THEREFORE, AN INADVERTENT MISTAKE HAS CREPT INTO THE ORDER OF THE COORDINATE BENCH. ACCORDINGLY, ORDER DATED 14/06/2016 PASSED IN WTA N O. 09/JP/2016 IS HEREBY RECALLED AND THE APPEAL OF THE REVENUE IS DI RECTED TO BE LISTED ON 09/2/2017 FOR FRESH HEARING. 5. IN THE RESULT, THIS M.A. OF THE REVENUE IS ALLOWE D. ORDER PRONOUNCED IN THE OPEN COURT ON 03/01/2017. SD/- SD/- FOE FLAG ;KNO DQY HKKJR (VIKRAM SINGH YADAV) (KUL BHARAT) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03 RD JANUARY, 2017 * RANJAN VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE A.C.I.T., CENTRAL CIRCLE, ALWAR. MA 164/JP/2016_ ACIT VS. BABU LAL DATA 3 2. IZR;FKHZ@ THE RESPONDENT- SHRI BABU LAL DATA, ALWAR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 164/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR