ACIT, Central Circle-8, New Delhi V. Dheeraj Chaudhary, New Delhi

MA 819/DEL/2019

AI Insights

The case involves the Income Tax Department (Revenue) seeking to recall a previous order that dismissed appeals against Sh. Dheeraj Choudhary, considering them as low tax effect cases. The Revenue argued that these appeals should not have been dismissed under the low tax effect criteria because there was an ongoing prosecution against the assessee, which falls under the exceptions provided in paragraph 10(f) of CBDT Circular 03/2018. The Tribunal, after considering the submissions and the circumstances, agreed with the Revenue's contention and decided to recall the earlier order and restore the appeals for a detailed examination on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300509 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-03-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 13-11-2019
• Laws Referred To: CBDT Circular 03/2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. Nos.819 & 821/Del/2019 [Arising out of ITA Nos.6378 & 6382/Del/2018] Assessment Years: 2009-10 & 2013-14 ACIT, Central Circle -8, New Delhi Vs. Sh. Dheeraj Choudhary, Flat No.1A, Empire Estate, Sultanpur, New Delhi PAN :AASPK9267B (Applicant) (Respondent) ORDER PER SAKTIJIT DEY, JM: Captioned applications have been filed by the Revenue seeking recall of order dated 23.08.2019 passed in ITA No.6378 & 6382/Del/2018. 2. When the matters were called out, none appeared for assessee. On perusal of record, it is observed, since the assessee consistently remained absent despite issuance of multiple hearing Applicant by Sh. Mrinal Kumar Das, Sr. DR Respondent by None Date of hearing 17.03.2023 Date of pronouncement 06.04.2023 M.A. No. 819 & 821/Del/2019 2 | P a g e notices, vide order dated 20 th January, 2023, notice of hearing was issued to the assessee through the office of learned Departmental Representative. Learned Departmental Representative has furnished report of the Assessing Officer, wherein, it has been stated that the assessee was served notice through e-mail address available in office record as well as intimated through whatsapp. Considering the fact that reasonable opportunity of hearing has been granted to the assessee, which he has failed to avail, we proceed to dispose of these applications ex-parte qua the assessee after hearing learned Departmental Representative and based on materials on record. 3. It is the contention of learned Departmental Representative before us, since, prosecution has been filed by the Revenue against the assessee in respect of the concerned appeals and is pending in the court, the appeals could not have been disposed of as low tax effect cases, since, they are protected under exceptions provided in paragraph 10(f) of CBDT Circular 03/2018, dated 20.08.2018. Thus, it is submitted, the appellate orders have to be recalled and the appeals have to be adjudicated on merits. 4. We find merit in the aforesaid submissions of learned Departmental Representative. Accordingly, we are inclined to M.A. No. 819 & 821/Del/2019 3 | P a g e recall the order dated 23.08.2019 passed in ITA Nos. 6378 & 6382/Del/2018 and restore the appeals to their original position. Registry is directed to fix the appeals for hearing before the assigned Bench in regular course and intimate both the parties. 5. In the result, the miscellaneous applications are allowed. Order pronounced in the open court on 6 th April, 2023 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 6 th April, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi