ACIT,Circle-30(1), New Delhi V. Akash Poddar, New Delhi

MA 38/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4275 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member MA No. 38/Del/2020 (in ITA No. 4344/Del/2018 : Asstt. Year : 2014-15) ACIT, Circle-30(1), New Delhi Vs Sh. Akash Poddar, N-86, 2 nd Floor, Panchsheel Park, New Delhi-110017 (APPELLANT) (RESPONDENT) PAN No. AAMPP0948A Assessee by : None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 20.05.2022 Date of Pronouncement: 20.05.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The Miscellaneous Application has been filed by the assessee arising out of the order in ITA No. 4344/Del/2018 dated 23.08.2019. 2. The appeal has been dismissed owing the low tax effect in view of the circular of the CBDT. The revenue has brought to our notice that the tax effect in the instant case is Rs.1,03,24,400/- on the addition of Rs.3,03,75,000/-. This undisputed fact is apparent from the record. Hence, the appeal is hereby recalled. 3. The Registry is directed to issue notice afresh. MA No. 38/Del/2020 Akash Poddar 2 4. In the result, the Miscellaneous Application of the assessee is allowed. (Order Pronounced in the Open Court on 20/05/2022). Sd/- Sd/- (Astha Chandra) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 20/05/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR