ITO, Meerut V. M/s. Azad Roadlines, Meerut

MA 205/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6041 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2011
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 13-05-2010
• Court: TRIBUNAL
• Department Lawyers: A K MONGA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A: NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 205/DEL/2010 (IN ITA NO. 940/DEL/09) ASSESSMENT YEAR: 2003-04 INCOME TAX OFFICER, VS. M/S AZAD ROAD LINES TRANS PORT NAGAR, WARD 1(1), MEERUT. MEERUT. AAHFA8576A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. MONGA, DR RESPONDENT BY : NONE ORDER PER I.P. BANSAL, J.M. VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE REVENUE HAS CONTENDED THAT A MISTAKE HAS CREPT IN THE ORDER DAT ED 12 TH OCTOBER, 2009 PASSED BY THIS TRIBUNAL IN ITA NO. 940/D/09, W HEREBY THE APPEAL FILED BY THE REVENUE WAS DISMISSED BY THE TRIBUNAL ON ACCOUNT OF LOW TAX EFFECT. 2. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN SUB MITTED BY THE REVENUE THAT THE TAX EFFECT IN THE PRESENT CASE IS MORE THAN RS. 2 LAKH AND IS AMOUNTING TO RS. 2,27,850/-. THE AO WAS REQ UIRED TO CALCULATE THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL. VID E LETTER DATED 3 RD MA NO. 205/D/10 2 AUGUST, 2010 AO HAS SHOWN THE TAX EFFECT AT RS. 2,2 7,849/- AND SUCH CALCULATION IS PLACED ON RECORD. 3. NONE WAS PRESENT ON BEHALF OF ASSESSEE, DESPITE THE FACT THAT NOTICE WAS SENT TO THE ASSESSEE. LD. DR RELIED ON THE AFO REMENTIONED LETTER OF THE AO. 4. WE HAVE CAREFULLY GONE THROUGH THE MISCELLANEOUS APPLICATION AND SUBMISSION OF LD. DR. THE STATUS OF THE ASSESSEE I S REGISTERED FIRM TAX EFFECT INCLUDING SURCHARGE ON THE ASSESSED INCOME O F RS. 10,06,620/- WILL BE A SUM OF RS. 3,69,933/- AND TAX EFFECT INCL UDING SURCHARGE OF NET TAXABLE INCOME REMAINED AFTER GIVING EFFECT TO THE ORDER OF CIT(A) OF RS. 3,86,620/- WILL BE A SUM OF RS. 1,42,083/-. THE DI FFERENCE BETWEEN TWO WILL BE A SUM OF RS. 2,27,850/-. THUS, THE CONTENT ION OF REVENUE IS CORRECT THAT THE TAX EFFECT IN THE PRESENT CASE IS MORE THAN RS. 2 LAKH. THUS, A MISTAKE HAS CREPT IN THE ORDER OF TRIBUNAL VIDE WHICH THE DEPARTMENTAL APPEAL WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT. THEREFORE, WE RECALL OUR AFOREMENTIONED ORDER DATED 12 TH OCTOBER, 2009. REGISTRY IS DIRECTED TO FIX THE APPEAL FOR FRESH HE ARING IN REGULAR COURSE FOR WHICH THE NOTICE SHOULD BE SENT TO BOTH THE PAR TIES IN THE REGULAR COURSE. WE DIRECT ACCORDINGLY. MA NO. 205/D/10 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON 28.1.11 SD/- SD/- (SHAMIM YAHYA) (I.P. BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER * KAVITA DATED: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT