Income-tax Officer, Ward - 1 (3), Nashik V. Zakirhussain M. Khan, Nashik

MA 38/PUN/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6051 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-04-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अिधकरण “एक-सद᭭य मामला” ᭠यायपीठ पुणे मᱶ । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM M.A. No.38/PUN/2021 (Arising out of ITA No.1562/PUN/2019) िनधाᭅरण वषᭅ / Assessment Year : 2010-11 ITO, Ward-1(3), Nashik. ........... आवेदक/Applicant बनाम / V/s. Zakirhussain M. Khan, Prop. of New Sehar Steel Wire, Survey No.67/1, Nandur Naka Panchavati, Nashik-422003. PAN: ANHPK1524H ........ᮧ᭜यथᱮ / Respondent Revenue by : Shri M. G. Jasnani Assessee by : None सुनवाई कᳱ तारीख / Date of Hearing : 17.12.2021 घोषणा कᳱ तारीख / Date of Pronouncement : 20.12.2021 आदेश / ORDER PER INTURI RAMA RAO, AM: The present Miscellaneous Application is filed by the Revenue seeking recall of the order passed by this Tribunal on 22.01.2020 in ITA No.1562/PUN/2019 for A.Y. 2010-11 on the ground that the appeal filed by the Revenue should not be dismissed on account of low tax effect, as it is covered by one of exceptions enumerated in the Circular. 2. It is submitted that the CBDT Circular No.17/2019 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 08 th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018 has no application to the present case, as the addition in the assessment was made based on the information 2 MA No.38/PUN/2021 received from Sales Tax Department it is covered by the exceptions enumerated vide CBDT Circular No.17/2019 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 08 th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018 and its amendment dated 20.08.2018. 3. The ld. CIT-DR submitted that there is a mistake in the order of the Tribunal (supra) as the Circular regarding low tax effect is not applicable to the present case as covered by the exceptions enumerated vide CBDT Circular No.17/2019 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 08 th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018 and its amendment dated 20.08.2018. 4. On the other hand, when the Miscellaneous Petition had called on, none appeared on behalf of the assessee despite due service of notice. 5. We heard the ld. Sr. DR and perused the material on record. The issue in the present Miscellaneous Petition is whether there is a mistake apparent from the record or not in the order passed by this Tribunal in ITA No.1562/PUN/2019 for A.Y. 2010-11. There is no dispute that the tax effect involved in the appeal is less than the prescribed limit. However, the issue in the present Miscellaneous Petition is whether it is covered by any other exceptions enumerated vide CBDT Circular No.17/2019 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 08 th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018 and its amendment dated 20.08.2018 or not?. Undisputed position is that addition in the assessment was based on the information received from Sales Tax Department. Information from the Sales Tax Department is not an information received from “the external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI)”. 3 MA No.38/PUN/2021 Therefore, exceptions enumerated vide clause (e) of the said Instruction of CBDT Circular (supra) has no application to the present case. Therefore, we do not find any merit in the present Miscellaneous Application filed by the Revenue. 6. In the result, the Miscellaneous Application filed by the Revenue stands dismissed. Order pronounced on this 20 th day of December, 2021. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) ᭠याियक सद᭭य/JUDICIAL MEMBER लेखा सद᭭य/ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 20 th December, 2021. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Nashik. 4. The Pr. CIT-1, Nashik. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “एक-सद᭭य मामला” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.