ACIT, Delhi V. B.L. Kashyap & Sons Pvt. Ltd., New Delhi

MA 88/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8941 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-10-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 27-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER MA No.88/Del/2020 (In ITA No.4342/Del/2016& Co. No.302/Del/2016) Assessment Year: 2009-10 ACIT Central Circle -15 Delhi Vs. B. L. Kashyap & Sons Pvt. Ltd. B-1/Extension/ E-23, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi PAN No.AAACB0205F (APPELLANT) (RESPONDENT) Appellant Sh. Mrinal Kumar Das, Sr. DR Respondent Sh. Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Sh. Lal Chandani, Advocate Date of hearing: 04/11/2022 Date of Pronouncement: 04/11/2022 ORDER PER N.K. BILLAIYA, AM: This miscellaneous application by the revenue is directed towards the order of this Tribunal in ITA No. 4342/Del/2016 and C.O. No.302/Del/2016 for A.Y.2009-10. 2 2. The sum and substance of this miscellaneous application is as under :- 3. The revenue contends that the appeal of the revenue has been dismissed by the Tribunal for want of tax effect relying upon the CBDT Circular No.17/2019 dated 08.08.2019. It is now contended that the CBDT by Circular No.23/2019 dated 06.09.2019 has laid down exception to monetary limits for filing appeals specified in any circular issued u/s. 268 A of the Act and, therefore, there is a mistake apparent from records and the orders of the Tribunal need to be recalled for adjudication on merits of the case. 4. We have carefully considered the rival submission and have perused the order of the Hon’ble High Court of Judicature at Bombay bench at Aurangabad dated 22.04.2022 in ITA No.19 of 2013 and other appeals. The Hon’ble High Court has considered this issue as under :- 3 20) The questions that arise for consideration of this Court are as under :- xxxx 4 5 xxxxx 6 xxxxx 7 5. In the light of the above, the miscellaneous applications is dismissed. 6. Decision announced in the open court on 04.11.2022. Sd/- Sd/- (YOGESH KUAMR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .11.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI