ITO, Ward-1(4), Noid V. Hariram, Noida

MA 254/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9747 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 M.A NO. 254/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY/D NEW DELHI SH. R. K. PANDA, ACC OUNTANT MEMBER AND MS SUCHITRA KAMBLE, JU DICIAL MEMBER M.A NO. 254/D EL/2019 IN (ITA NO. 4599/DEL/2018 ( A.Y. 2009-10) ITO, WARD-1(4), NOIDA (APPLICANT) VS HARIRAM, S/O. SH. LAL CHAND, VILL.- SADARPUR, SECTOR-45, NOIDA (RESPONDENT) APPLICANT BY MS. RINKU SINGH, SR. DR RESPONDENT BY NONE ORDER PER SUCHITRA KAMBLE, JM THE REVENUE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT DISMISSIN G THE APPEAL FILED BY THE REVENUE ON ACCOUNT OF LOW TAX EFFECT. 2. THE LD. DR REFERRING TO THE CONTENTS OF THE MISC . APPLICATION SUBMITTED THAT ON BASIS OF CBDT CIRCULAR NO. 03/201 8 DATED 11.07.2018 WHICH IS APPLICABLE EVEN TO PENDING APPEALS, THE AP PEAL FILED BY THE REVENUE WAS DISMISSED ON BASIS OF THE TAX EFFECT LESS THAN 20,00,000/-. THE LD. DR SUBMITTED THAT THE PRESENT APPEAL COMES UNDER EXCEP TIONAL CLAUSES, WHICH ARE MENTIONED IN PARA 10 OF THE CIRCULAR, AS THE CO NSTITUTIONAL VALIDITY OF THE PROVISIONS OF THE ACT IS UNDER CHALLENGE. THERE FORE, THE LD. DR PRAYED TO RECALL ORDER DATED 20.09.2019 AND TO CONSIDER THE C ASE ON MERIT. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING T HE HEARING. 4. WE HAVE HEARD THE LD. DR AND PERUSED ALL THE REL EVANT MATERIAL DATE OF HEARING 06.09.2019 DATE OF PRONOUNCEMENT 23.09.2019 2 M.A NO. 254/DEL/2019 AVAILABLE ON RECORD. IT IS PERTINENT TO NOTE THAT T HERE IS NO CHALLENGE TO CONSTITUTIONAL VALIDITY IN RESPECT OF PROVISIONS OF THE ACT OR RULE BY THE REVENUE IN ANY COURT OF LAW. THEREFORE, THERE IS NO NEED TO RECALL THE ORDER DATED 20.09.2018. HENCE, MISC. APPLICATION IS DISMI SSED. 5. IN RESULT, MISC. APPLICATION FILED BY THE REVENU E IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2019 . SD/- SD/- (R.K.PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 23/09/2019 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 M.A NO. 254/DEL/2019 DATE OF DICTATION 0 6 /0 9 /2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK