ITO, Meerut V. M/s. R K Weaving Industries, New Delhi

MA 794/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7738 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 18-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDRA MEENA
• Keywords: Tax effect

Judgement Text

1 MA NO. 794/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. NO. 794/DEL/2019 (IN ITA NO.2717/DEL/2016) (ASSESSMENT YEAR 2010-11) THE INCOME TAX OFFICER, WARD 2(2), MEERUT (APPELLANT) VS M/S. R. K. WEAVING INDUSTRIES 27, SHYAM NAGAR, PILOKHADI ROAD, MEERUT (PAN : AACFR 8404 R) ( RESPONDENT) APPELLANT BY SHRI SURENDRA MEENA, SR. D.R. RESPONDENT BY --NONE-- ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATIONS IS FILED BY THE REVENUE IN RESPECT OF ORDER DATED 01.04.2019 FOR A.Y. 2010-11. 2. THE LD. DR SUBMITTED THAT ON EXAMINATION OF ORDER OF THE TRIBUNAL DATED 01.04.2019 IN ASSESSEES CASE, IT WAS OBSERVED THAT THE APPEAL IS DISMISSED ON ACCOUNT OF LOW TAX EFFECT WHEREAS PROSECUTION HAS BEEN FILED IN THIS CASE BY THE REVENUE WHICH IS STILL PENDING IN THE COURT UNDER SECTION 276(C) READ WITH SECTION 278B OF THE INCOME TAX ACT, 1961 AGAINST THE ASSESSEE AND ALL THE PARTNERS OF THE FIRM. AS PER THE AMENDMENT TO PARA 10 OF THE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018, ALL ADVERSE JUDGMENTS, WHERE PROSECUTION HAS BEEN FILED BY THE DEPARTMENT AND ARE PENDING IN THE COURT SHALL BE CONTESTED NOTWITHSTANDING THE FACT THAT THE TAX EFFECT IS LESS THAN MONETARY LIMIT SPECIFIED DATE OF HEARING 03.01.2020 DATE OF PRONOUNCEMENT 29.01.2020 2 MA NO. 794/DEL/2019 FOR FILING APPEAL. THE LD. DR SUBMITTED THAT THIS FACT WAS NOT BROUGHT TO THE NOTICE OF THE TRIBUNAL THAT THIS CASE SHOULD BE CONTESTED ON MERITS IRRESPECTIVE OF THE TAX EFFECT. THEREFORE, THE LD. DR SUBMITTED THAT THIS MISC. APPLICATION BE ALLOWED AND THE APPEAL BEING ITA NO. 2717/DEL/2016 BE RESTORED BACK FOR HEARING ON MERIT. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE GIVING NOTICES DATED 18.10.2019 AND 29.11.2019. THE LAST NOTICE WAS RETURNED WITH THE REMARK LEFT. THERE IS NO INTIMATION ON BEHALF OF THE ASSESSEE AS REGARDS TO THE NEW ADDRESS. THEREFORE, IT IS A GOOD SERVICE. 4. WE HAVE HEARD THE LD. DR AND PERUSED THE CIRCULAR DATED 11.07.2018 AS WELL AS OTHER RELEVANT MATERIAL AVAILABLE ON RECORD. AS PER PARA 10 OF THE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018, THE APPEAL BEING ITA NO. 2717/DEL/2016 COMES UNDER THE PURVIEW OF THE EXCEPTIONS, HENCE THE APPEAL IS RESTORED BACK FOR HEARING ON MERIT. THE REGISTRY IS DIRECTED TO PLACE THE APPEAL FOR HEARING IN DUE COURSE. NOTICE TO BOTH THE PARTIES BE GIVEN ACCORDINGLY. MISC. APPLICATION IS ALLOWED. 5. IN RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH DAY OF JANUARY, 2020 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/01/2020 PRITI YADAV, SR. PS * COPY FORWARDED TO: 1. APPELLANT 3 MA NO. 794/DEL/2019 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 0 7 . 01 .20 20 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 0 8 .01.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 2 9 .01.2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 2 9 .01.2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2 9 .01.2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 2 9 .01.2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 2 9 .01.2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 9 .01.2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK