ACIT, Central Circle- 8 , New Delhi V. Nagender, New Delhi

MA 818/DEL/2019

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116277 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2023
• Appeal Filed By: Department
• Order Result: AllowedAllowed
• Bench Allotted: E
• Next Hearing Date: 05-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 13-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER MA Nos. 818, 825, 826, 827 & 828/Del/2019 (in ITA Nos.6392, 6390, 6391, 6393 & 6394/Del/2018 Asst. Years: 2011-12, 2009-10, 2010-11, 2012-13 & 2013-14 ACIT, Central Circle-8, New Delhi VersuS Shri Nagender, Flat No.16, A-44/45, Jawahar Park, New Delhi PAN: ADEPN5952B (Applicant) (Respondent) Applicant by : Sh. Kanav Bali, Sr. DR Respondent by : None Date of hearing : 06.01.2023 Date of order : 16.01.2023 ORDER PER N.K. CHOUDHRY, J.M. These cases have been heard and decided vide order dated 28.08.2019 by the coordinate Bench. The Hon’ble coordinate Bench dismissed the Appeal Nos.6390 to 6394/Del/2018 for the assessment years 2009-10 to 2013-14 respectively, being withdrawn by holding that the tax effect involved being less than Rs.50 Lacs, therefore, falls within the ambit of Circular No. 17/2019 dated 08.08.2019 issued by the CBDT. MA Nos. 818 & 825 to 828/Del/2019 2 2. The Revenue Department has preferred the instant Miscellaneous Applications for recalling of the combined order referred to above on the ground that as the prosecution is pending in these cases before Hon’ble ACMM, Tis Hazari Court, Delhi as CC No. 696/697/698/700/701 of 2018, therefore, the instant appeals fall under the exception as explained in clause (f) of para 10 of the CBDT Circular No. 3/2018 dated 20.08.2018, which reads as under: “10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (f). Cases where prosecution has been filed by the Department and is pending in the Court.” 3. Many times, notices were issued to the Assessee, however, none appeared on behalf of the Assessee, hence we are constrained to decide these Miscellaneous Applications as ex-parte. 4. Considering the peculiar facts and circumstances of the cases, as the cases under consideration fall under the exceptional clause (f) of para No. 10 of the CBDT Circular referred to above, thus we deem it appropriate to recall the order dated 28.08.2019 passed by the coordinate Bench in the cases referred to above. Accordingly the appeals under consideration are restored to its original numbers and directed to be fixed for hearing on 15.03.2023 with advance notice to the parties. MA Nos. 818 & 825 to 828/Del/2019 3 5. In the result, Miscellaneous Applications filed by the Revenue Department stands allowed. Order pronounced in the open court on 16.01.2023. Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Assistant Registrar ITAT New Delhi Draft dictated 09.01.2023 Draft placed before author 09.01.2023 Approved Draft comes to the Sr.PS/PS Order si gned and pronounced on Date of uploading on the website File sent to the Bench Clerk Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order.