DCIT (TDS), Gurgaon V. The Sonipat Central Co-op Bank Ltd., Sonepat

MA 700/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2883 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 08-09-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 14-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; TDS

Judgement Text

1 MA no. 700/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M.A. No. 700/Del/2018 (In ITA no. 705/Del/2015) [Assessment Year: 2010-11] ACIT (TDS), Cir., Gurgaon Vs The Sonipat Central Co-op. Bank Limited, Tika Ram Road, Sonipat. PAN: RTKTO1805G APPLICANT RESPONDENT Assessee by Ms. Monika, Adv. Department by Sh. Anuj Garg, Sr. DR Date of hearing 09.09.2022 Date of pronouncement 09.09.2022 O R D E R PER KUL BHARAT, JM: This miscellaneous application has been preferred by the Revenue, seeking recalling of the order dated 15.05.2018 passed by the ITAT Delhi Bench “A” in ITA no. 705/Del/2015 for assessment year 2010-11. 2. At the outset learned Sr. DR fairly conceded that the present application was filed to recall the order on account of the fact that the Tribunal had dismissed the 2 MA no. 700/Del/2018 appeal of the Revenue treating tax effect being less than Rs. ten lakhs. However, it was noticed that the total tax effect was Rs. 24,18,990/-. 3. Looking to the subsequent CBDT Circular No. 17/2019 dated 8 th August, 2019, revising the monetary limit for filing of the department appeals to the ITAT at Rs. Fifty lakhs, the present misc. application has become infructuous. We, therefore, dismiss the misc. application of the Revenue. 4. Revenue’s misc. application stands dismissed. Order pronounced in open court on 9 th Sept. 2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) (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