DCIT, New Delhi V. Hewitt Associates (India) Pvt. Ltd (Noow Aon Services India P.Ltd), New Delhi

MA 692/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1564 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 22-09-2022
• Assessment Year: 2004-2005
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

1 MA no. 692/Del/2018 & ITA no. 693/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER M.A. No. 692/Del/2018 ( In ITA No. 693/DEL/2016) [Assessment Year: 2004-05] AND ITA No. 693/DEL/2016 Assessment Year: 2004-05 DCIT, Circle-2(2), New Delhi Vs M/s Hewitt Associates (India) Pvt. Ltd., (Now Aon Services India p. Ltd.), 710, Ansal Chambers-II, 6, Bhikhaji Cama Place, New Delhi. PAN: AABCH1559D APPELLANT RESPONDENT Assessee represented by: None Department represented by: Sh. Kanav Bali, Sr. DR Date of hearing 23.09.2022 Date of pronouncement 06.10.2022 O R D E R PER KUL BHARAT, JM: The captioned application being M.A. No. 692/Del/2018 was filed by the Revenue to recall the order dated 02.08.2018 passed in ITA no. 693/Del/2016, pertaining to the assessment year 2004-05, contending that the Tribunal had dismissed the appeal of the Revenue on the ground that the tax effect involved was 2 MA no. 692/Del/2018 & ITA no. 693/Del/2016 less than Rs. Twenty lakhs, hence not maintainable, as per CBDT Circular in force at that point of time i.e. Circular No. 3 of 2018 dated 11.07.2018. 2. No one appeared on behalf of the assessee at the hearing. However, the misc. application was taken up for hearing and looking to the fact that the tax effect involved is higher than Rs. Twenty lakhs, the order dated 02.08.2018 is recalled and the appeal of the Revenue in ITA no. 693/Del/2016 is taken up for hearing. ITA no. 693/Del/2016 : 3. At the outset learned Sr. DR fairly conceded the fact that by subsequent CBDT Circular No. 17/2019 dated 8 th August, 2019, pecuniary limit for filing of the departmental appeals to the ITAT has been enhanced to Rs. 50 lakhs, hence in view of the extent CBDT Circular, the appeal of the Revenue would not be maintainable. 4. In view of the above factual position, the tax effect involved in the instant departmental appeal being less than Rs. 50 lakhs, we deem it proper to dismiss the appeal of the Revenue in the light of the CBDT Circular No. 17/2019 dated 8 th August, 2019, as not maintainable. However, if on a later date, the Revenue finds that the tax effect in dispute in the aforesaid appeal is more than the limit prescribed or it is protected by any of the exceptions provided in the CBDT 3 MA no. 692/Del/2018 & ITA no. 693/Del/2016 Circular, it shall be at liberty to approach the Tribunal for recall of the order and reinstitution of the appeal for adjudication on merits. The Tribunal shall consider such application, as per the extant law. 5. In the result, misc. application no. 692/Del/2018 stands allowed and the corresponding appeal being ITA no. 693/Del/2016 is dismissed, as indicated above. Order pronounced in open court on 6 th October, 2022. Sd/- Sd/- (ANIL CHATURVEDI ) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI