ITO, New Delhi V. AWK Steel Wires Pvt. Ltd., New Delhi

MA 52/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8942 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-10-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 11-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER MA No.52/Del/2020 (In ITA No.4727/Del/2016) Assessment Year: 2007-08 ITO Ward- 3 (4) New Delhi Vs. AWK Steel Wires Pvt. Ltd. B-6/96-97 Ground Floor, Sector-11, Rohini, New Delhi-110085 PAN No.AAFCA2305L (APPELLANT) (RESPONDENT) Appellant Sh. Mrinal Kumar Das, Sr. DR Respondent Sh. S. K. Chaturvedi, CA Date of hearing: 04/11/2022 Date of Pronouncement: 04/11/2022 ORDER PER N.K. BILLAIYA, AM: This miscellaneous application by the revenue is directed towards the order of this Tribunal in ITA No.4727/Del/2016 dated 04.09.2019 for A.Y.2007-08. 2. The sum and substance of this miscellaneous application is as under :- 2 In view of above facts and circumstances and the decision of Hon’ble ITAT is not acceptable on merits and M. A. needs to be filed under exception than monetary limits. As there was no remedy available with the department for filing further appeal in view of the prescribed monetary limits, the Board vide Circular No.23/2019 dated 06-09-2019 has decided that notwithstanding anything contained in any circular issued u/s.268A specifying monetary limits for filing of departmental appeal before Income Tax Appellate Tribunal (ITAT), High Courts and SLPs/ appeals before Supreme Courts, appeals may be filed on merits as an exception to said Circular in cases involved in organized tax evasion activity. 3. The revenue contends that the appeal of the revenue has been dismissed by the Tribunal for want of tax effect relying upon the CBDT Circular No.17/2019 dated 08.08.2019. It is now contended that the CBDT by Circular No.23/2019 dated 06.09.2019 has laid down exception to monetary limits for filing 3 appeals specified in any circular issued u/s. 268 A of the Act and, therefore, there is a mistake apparent from records and the orders of the Tribunal need to be recalled for adjudication on merits of the case. 4. Per contra the Counsel for the assessee placed reliance on the judgment of the Hon’ble High Court of Judicature Bombay Bench at Aurangabad in ITA No.19 of 2013 alongwith other appeals order dated 22.04.2022. It is the say of the Counsel that in this judgment the Hon’ble High Court has categorically held that the circular relied upon by the DR is not applicable for the appeals pending before the Tribunal and does not have any retrospective effect. 5. We have carefully considered the rival submission and have perused the order of the Hon’ble High Court of Judicature at Bombay bench at Aurangabad dated 22.04.2022 in ITA No.19 of 2013 and other appeals. The Hon’ble High Court has considered this issue as under :- 20) The questions that arise for consideration of this Court are as under :- 4 xxxx 5 6 xxxxx 7 xxxxx 8 6. In the light of the above, the miscellaneous application is dismissed. 7. Decision announced in the open court on 04.11.2022. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .11.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI