ACIT, Central Circle-26, New Delhi V. Parag Dalmia, New Delhi

MA 183/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2705 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-09-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 22-09-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 20-07-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORESHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. No.25/Del/2020 [Arising out of ITA No.923/Del/2018] Assessment Year: 2010-11 With M.A. No. 180/Del/2022 [Arising out of ITA No.920/Del/2018] Assessment Year: 2007-08 With M.A. No. 181/Del/2022 [Arising out of ITA No.921/Del/2018] Assessment Year: 2008-09 With M.A. No. 182/Del/2022 [Arising out of ITA No.922/Del/2018] Assessment Year: 2009-10 With M.A. No. 183/Del/2022 [Arising out of ITA No.923/Del/2018] Assessment Year: 2010-11 ACIT, Central Circle-26, New Delhi Vs. Sh. ParagDalmia, A-238, Ground Floor, Okhla Industrial Area, Phase- 1, New Delhi PAN :AAAPD3725B (Applicant) (Respondent) Applicant by Sh. Sanjay Kumar, Sr. DR Respondent by Sh. Nirbhay Mehta, Advocate Date of hearing 23.09.2022 Date of pronouncement 23.09.2022 M.A.Nos.25/Del/2020; & 180 to 183/Del/2022 2 | P a g e ORDER PERSAKTIJIT DEY, JM: Captioned applications have been filed by the Revenue seeking recall of common order dated 23.08.2019 passed in ITA Nos. 920 to 923/Del/2022. 2. We have heard learned Departmental Representative and learned counsel appearing for the assessee. It is the case of the Revenue that the appeals of the Revenue were mistakenly dismissed due to low tax effect, though, the appeals are protected under exceptions provided to CBDT Circular dated 17/2019, dated 08.08.2019. Proceeding further, learned Departmental Representative submitted, the dispute in these appeals relate to foreign assets/bank accounts of the assessee. The aforesaid factual position explained by learned Departmental Representative was accepted by the learned counsel appearing for the assessee. 4. In view of the aforesaid, there is a mistake apparent on the face of record as envisaged under section 254(2) of the Act in the appeal orders passed by the Tribunal. Accordingly, the appeal orders, as referred to above, are recalled and appeals are restored to their original position. Registry is directed to fix the appeals for M.A.Nos.25/Del/2020; & 180 to 183/Del/2022 3 | P a g e hearing before the assigned Bench on 19.12.2022. Since, the date of hearing of the appeal was announced in the open court in presence of both the parties, notice of hearing need not be issued to the parties. 5. In the result, miscellaneous applications are allowed. Order pronounced in the open courton 23 rd September, 2022 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 23 rd September, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi