DCIT, New Delhi V. Shri Subhas Chander Sehgal, New Delhi

MA 97/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3999 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 01-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER MA No.97/Del/2020 (In ITA No.5443/Del/2012) Assessment Year: 2007-08 DCIT Circle – 13 (1) New Delhi Vs. Shri Subhash Chander Sehgal Prop. Ozone Ayurvedics 1, L.S. C. Block A-3, Janakpuri, New Delhi-110058 PAN No.AATPS8259C (APPELLAN (RESPONDENT) Appellant Ms. Garima Sharma, Sr. DR Respondent Shri Deepesh Gard, Advocate Shri Shrey Jain, Advcoate Date of hearing: 10/06/2022 Date of Pronouncement: 10/06/2022 ORDER PER N.K. BILLAIYA, AM: This Miscellaneous Application by the revenue is directed towards the order of this Tribunal in ITA No.5443/Del/2012 dated 15.10.2019 pertaining to A.Y.2007-08. 2. The revenue contends that this Tribunal has dismissed the appeal of the revenue by holding that the appeal is not maintainable as per the CBDT Circular No.17/2019 dated 08.08.2019. It is the say of 2 the DR that the tax effect is much higher than Rs.50 lacs and the appeal ought to have been decided on merits of the case. 3. We have carefully perused the order of this Tribunal. We find force in the contention of the revenue. The appeal of the revenue has been dismissed for want of tax effect. However, we find that the tax involved in the impugned appeal is much higher than Rs. 50 lacs and hence the appeal has to be decided on merits. We accordingly recall the order dated 15.10.2019 in ITA No.5443/Del/2012 for A.Y.2007-08 and direct the registry to list the appeal for hearing on 05.09.2022. Issue notice to both the parties. 4. In the result, the miscellaneous application filed by the revenue is allowed. 5. Decision announced in the open court on 10.06.2022. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:-10.06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation 10.06.2022 Date on which the typed draft is placed before the dictating Member 10.06.2022 Date on which the typed draft is placed before the Other member 10.06.2022 Date on which the approved draft comes to the Sr.PS/PS 10.06.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 10.06.2022 Date on which the fair order comes back to the Sr. PS/ PS 13.06.2022 Date on which the final order is uploaded on the website of ITAT 13.06.2022 Date on which the file goes to the Bench Clerk 13.06.2022 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