DCIT, Circle- 3(2), New Delhi V. ATNT Infrasturcture Services Pvt. Ltd., New Delhi

MA 82/DEL/2020

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT), Circle-3(2), New Delhi as the applicant and ATNT Infrastructure Services Pvt. Ltd. as the respondent. The Revenue filed a Miscellaneous Application seeking recall of the Tribunal's earlier order which dismissed their appeal on the grounds of low tax effect. The Revenue contended that the tax effect on the disputed amount was Rs. 88,75,545, exceeding the monetary threshold of Rs. 50 lakhs. The Tribunal, upon reviewing the facts and the concession by the assessee, decided to recall the previous order and restore the appeal for a decision on its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300488 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-03-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 26-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: YASHWANT KUSHWAHA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. No.82/Del/2020 [Arising out of ITA No.6220/Del/2017] Assessment Year: 2013-14 DCIT, Circle-3(2), New Delhi Vs. ATNT Infrastructure Services Pvt. Ltd., C-10, Gulmohar Park, New Delhi PAN :AAICA5468R (Applicant) (Respondent) ORDER PER SAKTIJIT DEY, JM: Captioned application has been filed by the Revenue seeking recall of order dated 23.08.2019 passed in ITA No.6220/Del/2017 pertaining to assessment year 2013-14. 2. We have heard the parties and perused the materials on record. The aforesaid appeal of the Revenue was dismissed by the Tribunal in limine due to low tax effect. However, it is the contention of the Revenue that the tax effect on the amount Applicant by Sh. Mrinal Kumar Das, Sr. DR Respondent by Sh. Yashwant Kushwaha, AR Date of hearing 17.03.2023 Date of pronouncement 06.04.2023 M.A. No.82/Del/2020 2 | P a g e disputed by the Revenue in the appeal works out to Rs.88,75,545/-, hence, more than the threshold monetary limit of Rs.50 lakhs. 3. Learned counsel appearing for the assessee conceded to the aforesaid factual position. In view of the aforesaid factual position established on record, there is a mistake in the order of the Tribunal in disposing of Revenue’s appeal on the ground of low tax effect. Accordingly, we are inclined to recall the appellate order and restore the appeal to its original position to be adjudicated on merits. Registry is directed to fix the appeal for hearing before the regular Bench on 06.06.2023. Since, the date of hearing of appeal was announced in the open court, there is no need for issuing separate notice of hearing to the parties. 4. In the result, Miscellaneous Application is 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