Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 3817 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 4 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
23-06-2022
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
B
Assessment Year
2014-2015
Appeal Filed On
18-02-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. No. 60/Del/2020 [Arising out of ITA No.4738/Del/2019] Assessment Year: 2014-15 Addl. CIT, Special Range-03, New Delhi Vs. M/s. Engineering Projects India Ltd., Core-03, Scope Complex-7, Institutional Area, Lodhi Road, New Delhi PAN :AAACE0061C (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JM: The present application has been filed by the Revenue seeking recall of the order dated 23.08.2019 passed by the Tribunal in ITA No.4729/Del/2019. 2. Learned Departmental Representative submitted, the appeal filed by the Revenue was dismissed on the ground that the tax Appellant by Sh. Anuj Garg, Sr.DR Respondent by Sh. Pulkit Verma, Advocate Date of hearing 24.06.2022 Date of pronouncement 24.06.2022 2 M.A. No.60/Del/2020 effect on the amount disputed by the Revenue is below the the monetary limit of Rs.50 lakhs, as per CBDT Circular No. 17 of 2019, dated 08.08.2019. However, he submitted, the tax effect on the amount disputed by the Revenue in the corresponding appeal is Rs.99,32,850/-, hence, outside the purview of the low tax effect circular issued by the CBDT. 3. Learned counsel appearing for the assessee fairly conceded to the aforesaid factual position. 4. We have heard the parties and perused the materials on record. Undisputedly, the appeal filed by the Revenue in ITA No.4729/Del/2019 was dismissed by the Tribunal assuming that the appeal is covered under CBDT Circular No. 17 of 2019, dated 08.08.2019. However, facts on record demonstrate that the tax effect on the amount disputed by Revenue in the appeal is more than the threshold limit of Rs.50 lakhs required for maintaining an appeal before the Tribunal. 5. In view of the aforesaid, we recall the order dated 23.08.2019 and restore the appeal to its original position. Registry is directed to fix the appeal for hearing before the assigned bench on 29.09.2022. Since, the date of hearing of appeal was announced in the open court in presence of both the parties, there is no need for 3 M.A. No.60/Del/2020 issuance of separate notice of hearing to the parties. Paper-books, if any, must be filed by the parties sufficiently ahead of the date of hearing of the appeal in accordance with extant rules. 6. In the result, the miscellaneous application is allowed. Order pronounced in the open court on 24 th June, 2022 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 24 th June, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
