Dy. Commissioner of Income Tax, C-6(1), Mohali V. M/s Taj Travels Pvt. Ltd., Bathinda

MA 19/CHANDI/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4112 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “बी” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH ी एन.के .सैनी, उपा य! एवं ी स ु धांश ु ीवा&तव, या(यक सद&य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM Miscellaneous Application No. 19/Chd/2020 ( ITA No. 398/Chd/2020) Assessment Year : 2014-15 The Dy. CIT C-6(1), Mohali M/s Taj Travels Pvt. Ltd. SCF-94, Phase-2, Sector 54, Mohali Punjab PAN NO: AABCT5108J Appellant Respondent ! " Assessee by : Shri Ashwani Kumar, CA # ! " Revenue by : Dr. Ranjit Kaur, Sr. DR $ % ! & Date of Hearing : 31/05/2022 '()* ! & Date of Pronouncement : 31/05/2022 आदेश/Order PER N.K. SAINI, VICE PRESIDENT This Miscellaneous Application by the Department is arising out of the common order dt. 23/08/2019 in Cross Appeals in ITA No. 172/Asr/2018 and ITA No. 398/Chd/2018 pertaining to M/s Taj Travels Pvt. Ltd. 2. The Department has pointed out that the appeal of the Department was dismissed by considering the low tax effect while the tax effect in this case was of Rs. 50,44,836/- which was above the monetary limit as prescribed vide CBDT Circular No. 17/2019 dt. 08/08/2019 read with Circular No. 03/2018 dt. 11/07/2018 whereby the monetary limit for filing the appeal before the ITAT has been increased to Rs. 50,00,000/- from Rs. 20,00,000/-. 3. During the course of hearing the Ld. Sr. DR submitted that the cross appeals were decided by considering that the tax effect was less than Rs. 50,00,000/- and the appeal of the Department was dismissed. She submitted 2 that as the mistake is apparent from the record therefore the aforesaid referred to order dt. 23/08/2019 may be recalled to decide the appeal on merit. 4. In his rival submissions the Ld. Counsel for the assessee could not controvert the aforesaid contention of the Ld. Sr. Dr. 5. After considering the submissions of both the parties and the material available on the record it is noticed that inadvertently and due to oversight the tax effect in the aforesaid referred to departmental appeal was wrongly considered as less than Rs. 50,00,000/- and the appeal of the Department was dismissed by keeping in view the CBDT Circular No. 17/2019 dt. 08/08/2019. As the mistake is apparent from the record, therefore, we recall the aforesaid referred to order dt. 23/08/2019 in ITA No. 398/Chd/2018 and direct the Registry to fix the said appeal on 27/07/2022 before the regular Bench. 6. In the result, Miscellaneous Application filed by the Department is allowed. (Order pronounced in the open Court on 31/05/2022 ) Sd/- Sd/- स ु धांश ु ीवा&तव एन.के .सैनी, (SUDHANSHU SRIVASTAVA) ( N.K. SAINI) या(यक सद&य/ JUDICIAL MEMBER उपा य! / VICE PRESIDENT AG Date: 31/05/2022 ( + ! , - . - Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. $ / CIT 4. $ / 0 1 The CIT(A) 5. - 2 ग 4 5 & 4 5 678 ग9 DR, ITAT, CHANDIGARH 6. ग 8 : % Guard File