ITO, Ward- 1(3), Noida V. Dharampal Singh, Gautam Budh Nagar

MA 305/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3441 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-07-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 09-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER M.A.No.305/Del./2019 Arising out of ITA.No.3222/Del./2018 - Assessment Year 2009-2010 The Income Tax Officer, Ward-1(3), Room No.305, A-2D, Aayakar Bhawan, Sector-24, Noida. vs. Shri Dharam Pal Singh S/o. Sh. Tek Chand, Vill : Sadarpur, Sector-45, Noida. (Applicant) (Respondent) For Revenue : Shri Abhishek Kumar, Sr. DR For Assessee : Shri Vineet Garg, Advocate Date of Hearing : 22.07.2022 Date of Pronouncement : 22.07.2022 ORDER The above Miscellaneous Application filed by the Revenue [in short “M.A.”] arises out of the order dated 11.10.2018 passed by the Tribunal in ITA.No.3222/ Del./2018 for the A.Y. 2009-10. 2 M.A.No.305/Del./2019 Shri Dharampal Singh, New Delhi. 2. The Ld. D.R. at the outset submitted that the Tribunal dismissed the appeal filed by the Revenue on the basis of CBDT Circular No.03/2018 dated 11.07.2018 by observing that the tax effect involved in Revenue’s appeal to be below the limit specified in aforesaid CBDT Circular and, therefore, the appeal of Revenue to be not maintainable. Before us, the Ld. D.R. submitted that although the tax effect in this case is below the limit prescribed in the CBDT Circular No.03/2018 dated 11.07.2018 supra, but, however the case is covered by exceptional clauses, which are mentioned in para-10 of the Circular, as the constitutional validity of the provisions of the Act is under challenge. Ld. D.R, therefore, prayed that the order of the Tribunal dated 11.10.2018 may be recalled and the appeal be decided on merits. 3. The Learned Authorized Representative for the Assessee on the other hand pointed to the written submissions dated 22.04.2022 filed through email to the Registry of the Tribunal. He submitted that that the appeal of the Revenue is below the tax limit prescribed by the latest 3 M.A.No.305/Del./2019 Shri Dharampal Singh, New Delhi. CBDT Circular No.03/2018 dated 11.07.2018 and is not covered by exceptional clauses. He, further submitted that that the order of the Tribunal dated 11.10.2018 is in conformity with the CBDT Circular dated 11.07.2018 (supra) and the Tribunal has no power to review it’s own order under the garb of rectification. He, therefore, prayed that the contention of the Revenue to recall the order of the Tribunal dated 11.10.2018 be rejected. 4. I have heard rival submissions of both the parties and perused the material available on record. I find that Revenue has not disputed that the impugned appeal falls below the tax effect limit prescribed by the CBDT in its Circular No.03/2018 dated 11.07.2018. However, the contention of the Ld. D.R. is that the appeal falls under exceptional clauses which are mentioned in the para-10 of the Circular, as the constitutional validity of the provisions of the Act is under challenge. Before me, except for the aforesaid submission, the Ld. D.R. has not brought out any material to substantiate his contentions of the validity of 4 M.A.No.305/Del./2019 Shri Dharampal Singh, New Delhi. provision being challenged. In view of the above, I do not find any merit in the contentions of the Ld. D.R. I, therefore, hold that there is no mistake apparent on record in the order passed by the Tribunal. Under these circumstances, the M.A. of the Revenue is dismissed. 5. In the result, M.A. of the Revenue is dismissed. Order pronounced in the open Court on 22.07.2022. Sd/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER Delhi, Dated 22 nd July, 2022 VBP/- Copy to 1. The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT ‘SMC’ Bench, Delhi 6. Guard File. // By Order // Assistant Registrar : ITAT Delhi Benches : Delhi.