ACIT, New Delhi V. M/s. Pearls Buildwell Infrastructure Ltd., New Delhi

MA 240/DEL/2020

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3466 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 23-11-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 27-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A.K.JINDAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 240/Del/2020 (In ITA No.6088/Del/2016 : Asstt. Year: 2013-14) & ITA No. 6088/Del/2016 : Asstt. Year: 2013-14 ACIT, Central Circle-27, New Delhi Vs M/s Pearls Buildwell Infrastructure Ltd., 409-410, Padma Tower-II, Rajendra Place, New Delhi (ASSESSEE) (RESPONDENT) PAN No. AACCP7916R Assessee by : Sh. A. K. Jindal, CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 29.12.2023 Date of Pronouncement: 08.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: Heard the arguments of both the parties and perused the material available on record. 2. We find that the order of the Tribunal has been passed ex- parte. Hence, the order is being recalled. ITA No.6088/Del/2016: 3. The grounds taken up by the Revenue is as under: “1. On th e fa ct s a n d in th e ci rcum st a n c es of t h e c as e, t h e ld . CI T( A) ha s e rred i n law an d o n fa ct s i n rest ri ct in g th e add it ion o f Ad mi ni st rat i v e & Em pl oy ee ex p en s es ( i. e. R s. 85, 53 ,14 7/- ) t o 10% i n a bs en c e of a n y b il ls an d v ou ch ers, wh en a s sess ee ha s n ot pr odu c ed th em t o en abl e t h e A O t o p oi nt out d ef ect s . 2. Th at t h e ord er of t he l d . C IT (A ) i s p erv ers e, erron eou s an d i s n ot t ena b l e on fa ct s an d i n l a w . ...... .... .” 2 ITA No. 6088/Del/2016 MA No.240/Del/2020 M/s Pearl Buildwell Infrastructure Ltd. 4. The tax effect as per the grounds taken up by the Revenue is less than the prescribed limit for filing of appeals, the appeal of the Revenue is liable to be dismissed. 5. In the result, the Miscellaneous Application of the revenue is allowed and the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 08/03/2024. Sd/- Sd/- (C. N. Prasad) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 08/03/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR