ITO, New Delhi V. M/s. Arjun Ispat India Pvt. Ltd., New Delhi

MA 885/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1504 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-10-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 29-12-2019
• Result in Favour of: Revenue
• 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. N.K. CHOUDHRY, JUDICIAL MEMBER MA No.885/Del/2019 (In ITA No.2725/Del/2017) Assessment Year: 2012-13 ITO New Delhi Vs. M/s. Arjun Ispat India Pvt. Ltd. Y-59, Loha Mandi, Naraina, New Delhi-110028 PAN No.AAFCA4692L (APPELLANT) (RESPONDENT) Appellant Sh. Jitendra Chand, SR. DR Respondent None Date of hearing: 07/10/2022 Date of Pronouncement: 07/10/2022 ORDER PER N.K. BILLAIYA, AM: This miscellaneous application by the revenue is directed towards the order of this Tribunal dated 23.08.2019 by which this Tribunal has dismissed 82 appeals by the revenue for want of tax effect in the light of the CBDT Circular No.17 of 2019. 2. The revenue brings to the notice of the Tribunal that the tax effect in the case of ITA No.2725/Del/2017 is more than Rs.50 lacs and, therefore, is not covered by the CBDT Circular No.23 of 2019. 2 3. None appeared on behalf of the assessee inspite of repetitive notices, therefore, we decided to proceed exparte. 4. We have carefully perused the contents of the miscellaneous application. We find force in the contention of the revenue the total tax effect in the captioned appeal in ITA No.2725/Del/2017 is more than Rs.50 lacs and, therefore, not covered by the aforementioned CBDT Circular. 5. We accordingly recall the order dated 23.08.2019 for ITA No.2725/Del/2017 and direct the registry to list the appeal for hearing on 12.01.2023. Issue notice to both the parties. 6. This miscellaneous application is allowed. Decision announced in the open court on 07.10.2022. Sd/- Sd/- (N.K. CHOUDRY) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .10.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation 10.10.2022 Date on which the typed draft is placed before the dictating Member 10.10.2022 Date on which the typed draft is placed before the Other member 10.10.2022 Date on which the approved draft comes to the Sr.PS/PS 10.10.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 10.10.2022 Date on which the fair order comes back to the Sr. PS/ PS 10.10.2022 Date on which the final order is uploaded on the website of ITAT 10.10.2022 Date on which the file goes to the Bench Clerk 10.10.2022 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order