ACIT 2(1)(1), Agra V. M/s Rohit Ice & Cold Storge (P) Ltd, Agra

MA 36/AGR/2018

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5624 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 11 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-11-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-10-2023
• Assessment Year: misc
• Appeal Filed On: 21-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’, NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Misc. Application No.36/AGR/2018 (Assessment Year : 2010-11) DCIT Circle – 2(1)(1), Agra PAN No. AABCR 2103 D Vs. M/s. Rohit Ice and Cold Storage (Pvt.) Ltd., D-246, Kamla Nagar, Agra (APPELLANT) (RESPONDENT) Assessee by Shri Deependra Mohan, C.A. Revenue by Shri Shailendra Srivastava, Sr. D.R. Date of hearing: 13.10.2023 Date of Pronouncement: 06.11.2023 PER SHAMIM YAHYA, AM : By way of this Misc. Application, the Revenue seeks recall of the order of this Tribunal in ITA No.300/Agr/2015 for Assessment Year 2010-11 dated 01.05.2018. 2. The Revenue’s grievance is that the Revenue’s appeal was dismissed by the ITAT as the tax effect was less than 10 lakhs. But in the MA, Revenue submits that the tax effect is Rs.23,75,821/- which is above the limit prescribed by the CBDT in the Instruction No.21/2015 dated 10.12.2015 for filing of appeal before Hon’ble ITAT. 3. We have heard both the parties and perused the records. It is now clear that the tax effect limit in appeal filed before the ITAT is considerably MA No.36/AGR/2018 ACIT vs. Rohit Ice & Cold Storage (P.) Ltd. 2 increased and the limit in operation is 50 lacks. Admittedly, the tax effect of Rs.23,75,821/- is below the present limit. Hence, both the parties agreed that this Misc. Application has become infructuous. Accordingly, we dismiss this Misc. Application, as infructuous. 4. In the result, Misc. Application of the Revenue is dismissed being infructuous. Order pronounced in the open court on 06.11.2023 Sd/- Sd/- (ANUBHAV SHARMA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 06.11.2023 Priti Yadav, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI