ITO, New Delhi V. Patronage Welfare & Educational Society, Delhi

MA 200/DEL/2019

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8623 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 08-09-2022
• Assessment Year: misc
• Appeal Filed On: 12-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member MA No. 200/Del/2019 (In ITA No. 3633/Del/2017 : Asstt. Year : 2006-07) ITO, Ward-2(4), New Delhi Vs Patronage Welfare and Educational Society, 5/73, Gujju Katra Shahdara, Delhi (APPELLANT) (RESPONDENT) PAN No. AAAAR2804C Assessee by : None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 09.09.2022 Date of Pronouncement: 11.11.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. This miscellaneous application No. 200/Del/2019 is filed by the assessee in ITA No. 3633/del/2017 dated 10.09.2018 which was disposed of by the coordinate bench due in view of the revised monitory limits prescribed for filing an appeal before ITAT as laid by the CBDT Circular 3/2018 dated 11.07.2018. However, it is apparent from the record that the tax effect involved in the present case is Rs. 1,95,28,114/- which is above the monetary limit of Rs. 20,00,000/- as per the CBDT Circular. 2. The ld AR submitted that the it is apparent from the record the monetary limit as prescribed by CBDT Circular is Rs. 2,00,000/- but the tax effect involved in this case of Page | 2 the Assessee is Rs. 1,95,28,114/-, therefore, requested for recall of the original order. 4. The ld DR do not controvert to the argument of the ld AR. 5. We have carefully considered the rival contention and perused the facts mentioned in miscellaneous application filed by the assessee. Looking at the facts of the case as stated in the miscellaneous application we are of the view it is apparent from the record that the total tax effect involved in the present appeal is Rs. 1,95,28,114/- which is above the monetary limit of Rs. 2,00,000/- as prescribed by CBDT Circular No. 3/2018 dated 11.07.2018. 6. In the result the miscellaneous application filed by the assessee is allowed. Order Pronounced in the Open Court on 11/11/2022 . Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/11/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR