ACIT, CC- 1, NEW DELHI V. AMRAPALI SMART CITY DEVELOPERS PVT. LTD., NEW DELHI

MA 220/DEL/2020

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0033 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-11-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIVEK KUMAR UPADHYA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Miscellaneous Application No.220/Del/2020 (In ITA No.4331/Del/2017) Assessment Year: 2012-13 ACIT, Central Circle -1, New Delhi Vs. Amrapali Smart City Developers Pvt. Ltd., 307, 3 rd Floor, Nipun Tower, Community Centre, Karkarduma, Delhi-1100 92 PAN :AAICA5988Q (Appellant) (Respondent) ORDER Present application has been filed by the Revenue, seeking recall of the appellate order dated 23.08.2019 passed in ITA No. 4331 /Del/2017. 2. When the matter was called for hearing, none appeared on behalf of the assessee despite notice. Therefore, we proceed to dispose of the Department by Shri Vivek Kumar Upadhya, Sr. DR Assessee by N o n e Date of hearing 10.11.2023 Date of pronouncement 10.11.2023 2 M.A. No.220/Del/2020 application ex parte qua the assessee after hearing learned Departmental Representative. 3. We have heard learned Departmental Representative and perused the material available on record. It is the case of the Revenue that the dispute in the corresponding appeal is disallowance of Rs.3,48,06,867 by the Assessing Officer on account of bogus purchases/expenditure. It is submitted that the tax effect on the amount disputed is more than Rs.50,00,000, hence, not covered under CBDT Circular No.17/2019 issued by Central Board of Direct Taxes (CBDT). 4. Having perused the material on record, we agree with the aforesaid submission of the Revenue. Since, the tax effect on the amount disputed by the Revenue in the present appeal is more than Rs.50,00,000, the appeal should not have been disposed of on account of low tax effect. To that extent, there is a mistake apparent on the face of record. Therefore, we are inclined to recall the appellate order, referred to above and restore the appeal to its original position. 5. Registry is directed to fix the appeal before the regular Bench in due course upon intimation to the parties. The application is allowed. 3 M.A. No.220/Del/2020 6. In the result, miscellaneous application is allowed. Order pronounced in the open court on 10.11.2023. Sd/- Sd/- ( G.S. PANNU ) (SAKTIJIT DEY) VICE-PRESIDENT VICE-PRESIDENT Dated: 10 th November, 2023 Mohan Lal Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi