ITO, Ward-2(1), Noida V. Lila Ram, G B Nagar

MA 382/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2897 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 14-07-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 148; 143(2)

Judgement Text

MA.No.382/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No. 382/Del/2019 (In I.T.A No.6602/Del/2018) /Assessment Year: 2009-10 ITO Ward 2(1), Noida. ब म Vs. Sh. Lila Ram, S/o Sh. Khima Singh, Sakirpur, Gr. Noida, Gautam Budh Nagar. PAN No. HGBPS3216Q Appellant /Respondent िनधा रतीक ओरसे /Assessee by None राज वक ओरसे /Revenue by Sh. Abhishek Kumar, Sr. DR स ु नवाईक तारीख/ Date of hearing: 15.07.2022 उ ोषणाक तारीख/Pronouncement on 07.09.2022 आदेश /O R D E R This miscellaneous application is filed by the Revenue to recall the order of the Tribunal dated 28.01.2019 in ITA No. 6602/Del/2018 for the AY 2009-10. In the miscellaneous application filed by the Revenue it is contended that the Tribunal dismissed the appeal in view of low tax effect. In view the CBDT Circular No. 3/2018 dated 11.07.2018. The Revenue in miscellaneous application contends that since the assessee has not filed return in response to notice u/s 148 of the Act no notice can be issued u/s 143(2) of the Act and therefore the case of the assessee MA.No.382/Del/2019 2 falls under the exceptional clause in para 10 of the Circular as the constitutional validity of the provisions of the Act is under challenge. 2. Heard Ld. DR perused the orders of the Tribunal and the contentions of the Revenue in the miscellaneous application. 3. On careful examination of the record it is noticed that the appeal of the assessee was dismissed on account of low tax effect and the grounds raised by the Revenue against the order of the Ld. CIT(Appeals), nowhere suggests that the Revenue is challenging the constitutional validity of the provisions of Section 143(2) of the Act. Therefore, the contention of the Revenue that the case of the assessee falls under exceptional clause mentioned in para 10 of the Circular of the CBDT No. 03/2018 dated 11.07.2018 is misplaced. Hence, there is no mistake apparent on record in passing the order of the Tribunal. 4. In the result, the miscellaneous application filed by the Revenue is rejected. Order pronounced in the open court on 07/09/2022 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 07.09.2022 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. MA.No.382/Del/2019 3 By order Assistant Registrar, ITAT: Delhi Benches-Delhi