DCIT, New Delhi V. Amrapali Homes Projects Pvt. Ltd., Noida

MA 787/DEL/2018

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6369 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 30-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “FRIDAY-A” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER M.A.No.-787/Del/2018 [In ITA No.5268/Del/2014] [Assessment Year : 2010-11] DCIT, New Delhi. vs Amrapali Homes Projects Pvt.Ltd., C-56/40, Sector-62, Noida. PAN-AAFCA2154B APPELLANT RESPONDENT Appellant by Shri Sanjay Kumar, Sr.DR Respondent by None Date of Hearing 10.11.2023 Date of Pronouncement 16.11.2023 ORDER PER KUL BHARAT, JM : This Miscellaneous Application (M.A.) has been filed by the Revenue seeking recalling of the order dated 08.08.2018 passed by the Tribunal in ITA No.6268/Del/2014 pertaining to Assessment Year 2010-11. 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. 3. At the outset, Ld. Sr.DR fairly submitted that the present M.A was filed on 20.12.2018 when the monetary limit prescribed by Central Board of Direct Taxes (“CBDT”) was INR 20,00,000/-. But thereafter, the monetary limit has been enhanced by CBDT vide Circular No. 17/2019 dated 08.08.2019. Therefore, the present M.A. has become infructuous. 4. We have heard the contention of Ld. Sr. DR. In view of the submissions made by Ld. Sr. DR, the present M.A filed by the Revenue is not 2 | Page maintainable in view of the revised monetary limit by CBDT Circular (supra) for ax effect. Therefore, the M.A. filed by the Revenue is dismissed. 5. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on 16 th November, 2022. Sd/- Sd/- (M.BALAGANESH) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI