DCIT, New Delhi V. M/s Stalwart Properties Pvt. Ltd., New Delhi

MA 796/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3810 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 20-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER MA No.796/Del/2019 (In ITA No.6227/Del/2015) Assessment Year: 2008-09 DCIT New Delhi Vs. M/s. Stalwart Properties Pvt. Ltd., 301, Bakshi House, 40-41, Nehru Place, New Delhi PAN No.AAICS7039J (APPELLAN (RESPONDENT) Appellant Sh. Sanjay Kumar, SR. DR Respondent None Date of hearing: 24/06/2022 Date of Pronouncement: 24/06/2022 ORDER PER N.K. BILLAIYA, AM: This Miscellaneous Application by the revenue is directed towards the order of this Tribunal in ITA No. 6227/Del/2015 order dated 14.08.2019. 2. The revenue contends that the Tribunal has erroneously dismissed the appeal of the revenue by holding that the tax effect is less than Rs. 50 lacs. It is the say of the DR that tax effect in the 2 impugned appeal is more than Rs. 50 lacs and, therefore, order of this Tribunal needs rectification. 3. None appeared on behalf of the assessee inspite of notice. We decided to proceed exparte. 4. We have carefully perused the order of this Tribunal. We find that the tax effect involved in the impugned appeal is Rs.5073384/- and, therefore, the appeal of the revenue is not covered by the CBDT Circular No. 17 of 2019. A rectifiable mistake u/s. 254 (2) of the Act has crept and, therefore, we recall the order of Tribunal in ITA No. 6227/Del/2015 and direct the registry to list the appeal for hearing on 11.10.2022 by issuing notices to the parties. 5. In the result, the miscellaneous application filed by the revenue is allowed. Decision announced in the open court on 24.06.2022. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation 24.06.2022 Date on which the typed draft is placed before the dictating Member 24.06.2022 Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order