ACIT, Circle- 3, Noida V. Unnati Fortune Space Developers Pvt. Ltd., Noida

MA 664/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4671 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 01-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect
• Section: 201

Judgement Text

MA.No.664/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER MA No. 664/Del/2019 (In I.T.A No.7778/Del/2017) /Assessment Year: 2014-15 ACIT Circle-3, Noida ब म Vs. Unnati Fortune Space Developers P. Ltd., B 177, Sector 67, Noida 201 301 (UP) PAN No. AAACU9235G Appellant /Respondent राज वक ओरसे /Revenue by Sh. Om Prakash, Sr. DR िनधा रतीक ओरसे /Assessee by None स ु नवाईक तारीख/ Date of hearing: 22.04.2022 उ ोषणाक तारीख/Pronouncement on 22.04.2022 आदेश /O R D E R PER C.N. PRASAD, J.M. This miscellaneous application is filed by the Revenue stating that the Tribunal had dismissed the appeal of the Revenue on the ground that the tax effect of Departmental appeal is less than Rs.20 lakhs ignoring that the total tax effect in this appeal is more than Rs.20 lakhs. Therefore, the Revenue in its Miscellaneous Application requested that the order of the Tribunal be recalled. However, when the miscellaneous application came up for hearing on 22.04.2022 the Ld. Departmental Representative furnished a copy of letter dated 20.01.2020 sent by the MA.No.664/Del/2019 2 Assessing Officer the Deputy Commissioner of Income Tax, Circle-3, Noida to the Assistant Registrar, ITAT, New Delhi requesting for withdrawal of miscellaneous application alongwith the letter issued by the Pr. Commissioner of Income Tax, Noida who has directed the Assistant Commissioner of Income Tax, Circle-3, Noida to withdraw the miscellaneous application filed by the Revenue. Therefore, considering the letter placed by the Assessing Officer on the directions of the Pr. Commissioner of Income Tax, Noida on record before us for withdrawing the miscellaneous application. Revenue is permitted to withdraw its Miscellaneous Application. 2. In the result, the miscellaneous application of the Revenue is dismissed as withdrawn. Order pronounced in the open court on 22/04/2022 Sd/- Sd/- (ANADEE NATH MISSHRA) (CHALLA NAGENDRA PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22.04.2022 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi