ITO, BARAN V. SH. HAZARI LAL NAGAR, BARAN

MA 99/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5209 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 17-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: MANISH AGARWAL CA DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YA DAV, AM M.A. NO. 99/JP/2016 (ARISING OUT OF ITA NO. 775/JP/2012) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2007-08. ITO, WARD, BARAN. CUKE VS. HAZARI LAL NAGAR, S/O- SHRI HARNARAIN DHAKAD, VILL.-NALKA, BARAN LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ANEPM 2424 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MANISH AGARWAL (CA) LQUOKBZ DH RKJH[K @ DATE OF HEARING: 23/12/2016 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 02/01/2017 VKNS'K@ ORDER PER: KUL BHARAT, J.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 01/04/2016 SEEKING RECALLING OF THE ORDER OF THE IT AT, JAIPUR BENCH, JAIPUR DATED 23/12/2015 PASSED IN ITA NO. 775/JP/20 12 FOR A.Y. 2007- 08. MA 99/JP/2016_ ITO VS HAZARI LAL NAGAR 2 2. AT THE OUTSET, THE LD SR.DR HAS SUBMITTED THAT A MISTAKE IN THE ORDER DATED 23/12/2015 HAS CREPT AS THE HONBLE ITA T DISMISSED THE APPEAL FILED BY THE REVENUE ON THE GROUND OF LOW TAX EFFECT. IT IS SUBMITTED THAT THE MONETARY LIMITS OF THE APPEAL IS MORE THAN RS. 10.00 LACS, SO THE CBDT CIRCULAR NO. 21 OF 2015 DATE D 10/12/2015 WOULD NOT APPLY IN THIS APPEAL. THEREFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 23/12/2015 AND FIX THE CASE FOR HEARING ON MERIT. 3. ON THE CONTRARY, THE LD AR OF THE ASSESSEE HAS C ONCEDED THE SUBMISSIONS OF THE REVENUE. 4. WE FIND THAT AS PER CBDT CIRCULAR NO. 21 OF 2015 DATED 10/12/2015, THE MONETARY LIMIT FOR FILING THE APPEA L BY THE REVENUE IS RS. 10.00 LACS IN THE CASES BELONGING TO THE INCOME TAX. THERE IS MISTAKE APPARENT FROM THE RECORD AS THE APPEAL WAS D ISMISSED ON ACCOUNT OF LOW TAX EFFECT. HOWEVER, AS PER THE WORKING OF THE REVENUE AS GIVEN IN THE MISC. APPLICATION, IS HIGHER THAN T HE PRESCRIBED MONETARY LIMIT, WHICH IS NOT DISPUTED BY THE LD. COU NSEL OF THE ASSESSEE. THEREFORE, WE HERBY RECALL OUR ORDER DATED 23/12/2015 PASSED IN ITA NO. 775/JP/2012 AND DIRECT THE REGIST RY TO FIX THE APPEAL 04/2/2017 FOR FRESH HEARING. MA 99/JP/2016_ ITO VS HAZARI LAL NAGAR 3 5. IN THE RESULT, THE M.A. OF THE REVENUE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 02/01/2017. SD/- SD/- FOE FLAG ;KNO DQY HKKJR (VIKRAM SINGH YADAV) (KUL BHARAT) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03 RD JANUARY, 2017 * RANJAN VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD, BARAN. 2. IZR;FKHZ@ THE RESPONDENT- SHRI HAZARI LAL NAGAR, BARAN. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO. 99/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR