Addl. CIT, New Delhi V. M/s. Nortel Networks India Pvt. Ltd., New Delhi

MA 91/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3388 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 28-07-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 27-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘FRIDAY-E’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER MA No. 91/Del/2020 (Arising out of ITA No. 503/Del/2017) (Assessment Year : 2011-12) Addl. CIT Special Range – 6, New Delhi PAN No. AABCN 1424 B Vs. Nortel Networks India Pvt. Ltd., C-27, Ground Floor, Near Garden of Five Senses, Westend Marg, Paryavaran Complex New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Nikhil Ranjan, Adv. Shri Kamal Arya, Adv. Revenue by Shri Gurpreet Shah Singh, Sr. D.R. Date of hearing: 29/07/2022 Date of Pronouncement: 29/07/2022 ORDER PER ANIL CHATURVEDI, AM: The present Miscellaneous Application is filed by the Revenue for recalling of appeal in ITA No. 503/DEL/2017 for A.Y. 2011-12 vide order dated 17.08.2019. 2. Before us, Learned DR pointing to the MA order submitted that the Tribunal vide order dated 17.08.2019 dismissed the 2 appeal of the Revenue by relying on the CBDT Circular No.17/2019 vide order dated 08.08.2019 and holding that tax effect was less than Rs.50 lac. Learned DR pointed out that the tax effect involved in the present appeal of Revenue is more than Rs.50 lac in view of the fact that CIT(A) has deleted the addition of Rs.6,87,70,775/- and Rs.8,61,021/- and thus the tax effect on such relief granted by CIT(A) would be more than the limits stipulated in CBDT Circular. He therefore submitted that the order of Tribunal be recalled. 3. Learned AR did not controvert the submissions made by the Learned DR. 4. We have heard the rival submissions and considering the submission made by the Revenue, in the Miscellaneous Application, we find that the Tribunal had dismissed the appeal of the Revenue on account of low tax effect by considered the case to be the low tax effect. Before us, Revenue has pointed out that the appeal filed by Revenue is against the relief granted by CIT(A) of Rs. 6,87,70,775/- and Rs. 8,61,021/- and the tax effect on such addition is more than limits stipulated in the aforesaid Circular. The contentions of the Learned DR has not been controverted by Learned AR. In such a situation, we find that there is an apparent mistake in the order of Tribunal. We therefore recall the order in ITA No.503/Del/2017 dated 17.08.2019 and direct the registry to fix the aforesaid appeal for hearing on 06.10.2022. Since the 3 date of hearing of the aforesaid appeal is pronounced in the open court, no separate notice of hearing is required to be issued to the parties. 5. In the result, MA of the assessee is allowed. Order pronounced in the open court on 29.07.2022 Sd/- Sd/- (ASTHA CHANDRA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 29.07.2022 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 Date of dictation 29.07.2022 Date on which the typed draft is placed before the dictating Member 29.07.2022 Date on which the approved draft comes to the Sr.PS/PS 29.07.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 29.07.2022 Date on which the fair order comes back to the Sr. PS/ PS 29.07.2022 Date on which the final order is uploaded on the website of ITAT 29.07.2022 Date on which the file goes to the Bench Clerk 29.07.2022 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