ACIT, Central circle-8, New Delhi V. Krishan Kumar , New Delhi

MA 824/DEL/2019

AI Insights

The case involves the Assistant CIT, Central Circle-08, New Delhi as the appellant and Shri Krishan Kumar as the respondent. The Revenue filed miscellaneous applications seeking recall of the Tribunal's earlier orders that dismissed their appeals due to low tax effect, in accordance with CBDT Circular No.17/2019. The Revenue argued that the appeals should not have been dismissed as they fall under an exception in CBDT Circular No.03/2018, which applies to cases with pending prosecution against the assessee. The Tribunal, after considering the submissions and the material on record, agreed with the Revenue's position and recalled the earlier orders, restoring the appeals for a substantive hearing.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 300701 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 03-11-2022
• Assessment Year: misc
• Appeal Filed On: 13-11-2019
• Laws Referred To: CBDT Circular No.17/2019 dated 08.08.2019, CBDT Circular No.03/2018 dated 20.08.2018, section 254(2) of the Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order; Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Misce. Application No.822/Del/2019 :Asst Year: 2014-15 Misce. Application No.824/Del/2019 :Asst Year: 2014-15 ( In ITA Nos.6383/Del/2018 & 6389/Del/2018) Assistant CIT, Central Circle-08, New Delhi Vs. Shri Krishan Kumar, C-20, Diggal Colony, Devi Road, Khanpur, New Delhi PAN :AAEPK8794P (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned applications have been filed by the Revenue seeking recall/rectification of order dated 23.08.2019 passed in ITA Nos.6383/Del/2018 and 6389/Del/2018. Assessee by N o n e Respondent by Shri Om Prakash, Sr. DR Date of hearing 04.11.2022 Date of pronouncement 16.11.2022 2 M.A.Nos.822 & 824/Del/2019 2. When the matters were called for hearing, none appeared on behalf of the assessee. 3. Perusal of record reveals that on several occasions earlier when these matters were fixed for hearing, the assessee did not appear. 4. In view of the aforesaid, we proceed to hear the matters ex parte qua the assessee with the assistance of learned Departmental Representative and based on material available on record. 5. We have heard learned Departmental Representative and perused the material on record. 6. The corresponding appeals of the Revenue were dismissed due to low tax effect in consonance with CBDT Circular No.17/2019 dated 08.08.2019. However, it is the case of the Revenue that Revenue’s appeals could not have been dismissed due to low tax effect as they fall under exception provided in paragraph 10(f) of CBDT Circular No.03/2018 dated 20.08.2018. 7. Proceeding further, he submitted that prosecution has been launched against the assessee and is pending in Court. Therefore, the appeals have to be contested on merits. 8. Having considered the submissions of learned Departmental Representative, we are convinced that appeals filed by the Revenue are protected under paragraph 10(f) of CBDT Circular No03/2018 dated 20.08.2018. Therefore, they should not have been dismissed due to low tax 3 M.A.Nos.822 & 824/Del/2019 effect. There being a mistake apparent on the face of record, in terms with section 254(2) of the Act, we are inclined to recall the orders passed, dismissing the corresponding appeals and restore the appeals to their original position. 9. Registry is directed to fix the appeals for hearing before the assigned Bench in due course. 10. In the result, miscellaneous applications are allowed. Order pronounced in the open court on 16 th November, 2022. Sd/- Sd/- (G.S. PANNU ) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 16 th November, 2022. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 M.A.Nos.822 & 824/Del/2019 Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 10.11.2022 2. Date on which the draft of order is placed before the Dictating Member: 11.11.2022 3. Date on which the draft of order is placed before the other Member: 14.11.2022 4. Date on which the approved draft of order comes to the Sr. PS/PS: 14.11.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 16.11.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 16.11.2022 7. Date on which the final order is uploaded on the website of ITAT: 16.11.2022 8. Date on which the file goes to the Bench Clerk 16.11.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: