ITO(E), WARD- 2(2), NEW DELHI V. JOHN AMBULANCE ASSOCIATION, NEW DELHI

MA 211/DEL/2020

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4978 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 26-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANSHUL
• Keywords: Tax effect; Tax effect
• Section: 254(2)

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER MA No. 211/Del/2020 (In ITA No. 2359/Del/2018) (Assessment Year: 2014-15) ITO (E), Ward-2(2), New Delhi Vs. St. John Ambulance Association, 107, Golf Links Red Cross Bhawan, New Delhi (Appellant) (Respondent) PAN: ADTS7703H Assessee by : Shri Alok Suri, CA Revenue by: Shri Anshul, Sr. DR Date of Hearing 17/05/2024 Date of pronouncement 14/08/2024 O R D E R PER M. BALAGANESH, A. M.: 1. By virtue of this miscellaneous application, the revenue seeks to recall the order passed by this Tribunal in ITA No. 2359/Del/2018 dated 18.12.2019 dismissing the appeal of the revenue on the ground of low tax effect. 2. We have heard the rival submissions and perused the material available on record. The revenue states in miscellaneous application that tax effect involved in the appeal is more than Rs. 50 lakhs. When this was confronted to the ld AR, he fairly agreed with the contention raised by the revenue in its miscellaneous application. Accordingly, we deem it fit to recall the order passed by this Tribunal as it is a mistake apparent on record u/s 254(2) of the Income Tax Act, 1961. Registry is directed to MA No. 211/Del/2020 St. John Ambulance Association Page | 2 fix the impugned appeal for hearing on 17.09.2024 after informing both the parties. 3. In the result, the miscellaneous application of the revenue is allowed. Order pronounced in the open court on 14/08/2024. -Sd/- -Sd/- (KUL BHARAT) (M BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:14/08/2024 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi