DCIT, New Delhi V. Sutlej Textiles and Industries Ltd., Rajasthan

MA 74/DEL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7550 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 30-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ROHIT JAIN
• Keywords: Tax effect

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”–‘Friday’ : NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Misc. App. No. 74/Del/2019. [ in ITA. No. 3371/Del/2015 ] (Assessment Year : 2007-2008) DCIT, Circle : 9 (1), New Delhi. Vs. M/s. Sutlej Textiles and Industries Ltd., Pachpahar, Bhawanimandi, Rajasthan. PAN: AAJCS1850N (Applicant) (Respondent) Assessee by : Shri Rohit Jain, Advocate; & Shri Saksham Singhal, Adv.; Department by : Shri Kumar Parnav, Sr. D. R.; Date of Hearing : 26/11/2021 Date of pronouncement : 26/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This Misc. application is filed by the Revenue in ITA. No. 3371 (Del) of 2015 dated 13.08.2018 assessment year 2007-2008. In bunch of the appeals disposed of by the co-ordinate bench by stating that the appeal filed by the Revenue is below the monetary limit. 2. The ld. Assessing Officer has stated that the issue in the appeal is covered in the exception laid down in para No. 10(c) of the CBDT Circular No. 3/2018. 3. The ld. DR reiterated the same facts. 4. The ld. AR submitted that there is no reference to any Revenue audit objection. 5. We have carefully considered the rival contentions and perused the orders of the co-ordinate bench. We find that the above appeal was decided by holding it to be a low tax effect appeal. However, the same is covered by para No. 10(c) of the CBDT Circular No. 3/2018. In view of this, we find that there is a mistake apparent from record in the order of the co-ordinate Page | 2 bench. Accordingly, we recall ITA. No. 3371 (Del) of 2015 for assessment year 2007-08 decided by the co-ordinate bench on 13.08.2018. Registry is directed to fix the appeal of the ld. Assessing Officer on 03 rd January, 2022. Accordingly, the Misc. application of the ld. Assessing Officer is allowed. Order pronounced in the open court on : 26/11/2021. Sd/- Sd/- ( KUL BHARAT ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 26/11/2021. *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi Date of dictation 26.11.2021 Date on which the typed draft is placed before the dictating member 26.11.2021 Date on which the typed draft is placed before the other member 26.11.2021 Date on which the approved draft comes to the Sr. PS/ PS 26.11.2021 Date on which the fair order is placed before the dictating member for pronouncement 26.11.2021 Date on which the fair order comes back to the Sr. PS/ PS 26.11.2021 Date on which the final order is uploaded on the website of ITAT 26.11.2021 date on which the file goes to the Bench Clerk 26.11.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order