ACIT, Central Circle- 26 , NEW DELHI V. KRISHAN KUMAR MODI, NEW DELHI

MA 27/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3300 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 04-08-2022
• Assessment Year: 2014-2015
• 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 ‘D’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER MA No.27/Del/2020 (In ITA No.4554/Del/2018) Assessment Year: 2014-15 ACIT Central Circle-26 New Delhi Vs. Sh. Krishan Kumar Modi, A-1, Maharani Bagh, New Delhi PAN No.AANPM0159M (APPELLAN (RESPONDENT) Appellant Sh. Anuj Garg, Sr. DR Respondent Sh. Rohit Jain, Advocate Ms. Deepashree Rao, Advocate Date of hearing: 05/08/2022 Date of Pronouncement: 05/08/2022 ORDER PER N.K. BILLAIYA, AM: This miscellaneous application by the revenue is directed towards the order of this Tribunal in ITA No.4554/Del/2018 dated 06.09.2019 by which the Tribunal has dismissed the appeal of the revenue in the light of the CBDT Circular No.17/2019 wherein the CBDT has enhanced the monetary limit for filing of appeals by the department before the ITAT to Rs. 50 lacs. 2 2. Before us the DR brought to our notice that subsequently the board has clarified that the CBDT circular No.3/2018 dated 11.07.2018 has carved out certain exception for the application of the earlier circular of the CBDT in respect of tax effect. 3. It is the say of the DR that this appeal by the revenue is protected the exception provided in the CBDT circular No.03/2018 dated 11.07.2018. The Counsel fairly conceded to this. 4. On such concession the order of this Tribunal in ITA No.4554/Del/2018 for A.Y.2014-15 is hereby recalled and the registry is directed to list the appeal for hearing on 21.09.2022. 5. This miscellaneous application is allowed. Decision announced in the open court on 05.08.2022. Sd/- Sd/- (C.N. PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .08.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI