ITO, Ward-4(4), Gurgaon V. Tribhawan Kumar Parnami, Gurgaon

MA 692/DEL/2019

AI Insights

The case revolves around a Miscellaneous Application filed by the Income Tax Department seeking to recall an order that dismissed their appeal due to an alleged low tax effect. The original appeal, ITA No. 2120/Del/2018, was dismissed by the Tribunal on 28/08/2018, under the impression that the tax effect was below the threshold of 50 lakhs as per the CBDT Circular No. 17/2009. However, upon review, it was found that the tax effect was actually more than 50 lakhs. The Tribunal, upon verifying the records and considering the submissions of the Departmental Representative, acknowledged the mistake and restored the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112929 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-01-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 19-01-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 15-08-2019
• Laws Referred To: CBDT Circular No. 17/2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

1 M.A No. 692/Del/2019 in ITA No. 2120/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M. A NO. 692/Del/2019 (A.Y 2009-10) in ITA No. 2120/Del/2018 ITO Ward 4(4) New Delhi (APPLICANT) vs Tribhawan Kumar Parnami, SCO, 50-51, Old Judicial Complex, Jharsa Road, Gurgaon PAN: AARPP6532H (RESPONDENT) Applicant by None Respondent by Sh. Shankar Lal Verma, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present Miscellaneous Application is filed by the Department seeking for recalling the order passed in ITA No. 2120/Del/2018 dated 28/08/2018. On perusal of the order sheet it is found that the assessee remained absent all along before the Tribunal even after issuance of several notices. Considering the issue involved in the present M.A, we deem it fit to hear the Ld. DR, verify the material on record and to decide the Miscellaneous Application. We have heard the Ld. DR perused the material available on record and gave our thoughtful consideration. Date of Hearing 20.01.2022 Date of Pronouncement 31.01.2023 2 M.A No. 692/Del/2019 in ITA No. 2120/Del/2018 2. The Ld. DR submitted that the tax effect involved in appeal filed by the Department in ITA No. 2120/Del/2018 is Rs. 63,28,000/-, but the Tribunal by passing the common order dated 28/08/2018 dismissed the Appeal filed by the Revenue on the ground of low tax effect, which is contrary to the actual facts and the tax effect involved in the appeal is more than 50 lacs. 3. On verification of the record, it is found that the tax effect is more than 50,00,000/-, therefore, even applying the recent CBDT Circular No. 17/2009 dated 08/08/2019 wherein monetary limit has been restricted to 50,00,000/- for filing the appeal. Therefore, in our considered opinion, the dismissing the appeal by the Tribunal is an error apparent on record, thus, the M.A filed by the Revenue requires to be allowed and appeal filed by the Revenue deserves to be restored. 4. Accordingly, M.A No. 692/Del/2019 in ITA No. 2120/Del/2018 filed by the Revenue is allowed and appeal of the Revenue in ITA No. 2120/Del/2018 is restored. The registry is directed to fix the appeal in due course. Order pronounced in the open court on 31st January, 2023 Sd/- Sd/- ( PRADIP KUMAR KEDIA ) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31 st January, 2023 R.N, Sr. PS 3 M.A No. 692/Del/2019 in ITA No. 2120/Del/2018 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 M.A No. 692/Del/2019 in ITA No. 2120/Del/2018