ACIT, Circle-28(1), New Delhi V. Ravi Shankaran, New Delhi

MA 24/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4272 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 23-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 24/Del/2020 (A.Y 2009-10) in I.T.A .No.-7624/Del/2018 ACIT Circle-28(1), New Delhi (APPLICANT) vs Ravi Shankaran A-415, Sarita Vihar, New Delhi-110044 PAN: AMMPS0658L (RESPONDENT) Applicant by None Respondent by Sh. Sanjay Kumar, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present Miscellaneous Application has been filed by the applicant for recalling of the order dated 28/08/2019 in ITA No. 7624/Del/2018 wherein the Tribunal has dismissed the appeal on the ground that the tax effect in the Departmental Appeal are less than 50 lakhs. 2. None appeared for on behalf of the assessee, no application for adjournment was filed. As per the record of the Tribunal, the notice dated 24/01/2020, 06/03/2020 & 02/02/2021, were issued to the registered address of the assessee. The assessee has failed to appear before the Tribunal to contest the present application. Therefore, we are constrained to dispose of the present M.A after hearing Ld. DR. Date of Hearing 20.05.2022 Date of Pronouncement 20.05.2022 2 M.A NO. 24/DEL/2020 ACIT VS. RAVI SHANKAR 3. The present application filed by the Revenue is to recall the order dated 28/08/2019 by the Tribunal on the ground that, the tax effect in the appeal is not less than monetary limits prescribed by the CBDT vide Circular No. 17/2019 dated 08/08/2019. Further contended that the total tax effect involved in the present appeal is Rs. 1,22,62,293/- which is far beyond the tax limit prescribed by the CBDT. 4. We have heard the Ld. DR and gone through the contentions raised by the assessee in the Miscellaneous Application. In our considered view, the Revenue has explained reasonable and sufficient cause for recalling of the order dated 28/08/2019. Dismissal the appeal on the ground of low tax effect, when the Tax Effect is more than the tax limit prescribed by the CBDT is nothing but mistake apparent on record. 5. Therefore, in the interest of justice, the order dated 28/08/2019 is hereby recalled. The appeal is ordered to be restored to its original number and Registry is directed to fix the appeal for hearing on 28 th June, 2022 and notify the parties concerned. Order pronounced in the open court on 20 th May, 2022. Sd/ Sd/- ( DR. BRR KUMAR ) (YOGESH KUMAR U.S.,) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20 th May, 2022. R.N 3 M.A NO. 24/DEL/2020 ACIT VS. RAVI SHANKAR Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 M.A NO. 24/DEL/2020 ACIT VS. RAVI SHANKAR