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Income Tax Appellate Tribunal, DELHI BENCH “Friday/A” NEW DELHI
Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE
PER R. K. PANDA, AM :
The revenue through this Miscellaneous Application requests the
Tribunal to recall the order passed by it dismissing the appeal filed by the
revenue on account of low tax effect.
None appeared on behalf of the assessee. Therefore, the miscellaneous
application is being disposed off on the basis of material available on record
and after hearing the Ld. DR.
The Ld. DR pointed out that the tax effect involved in the instant
appeal filed by the revenue is Rs.11,13,266/- and therefore, the order
passed by the Tribunal dismissing the appeal on account of low tax effect in
view of CBDT Circular No.21/2015 dated 10.12.2015 deserves to be recalled
and the appeal should be decided on merit.
After hearing the Ld. DR and on perusal of the material available on
record, we find that the tax effect involved in the appeal filed by the revenue
is admittedly above Rs.10 lacs. Therefore, a mistake has been crept in the
order of the Tribunal for which we recall the order of the Tribunal.
The miscellaneous application filed by the revenue is accordingly allowed.
ITA No.2716/Del/2013 6. After hearing the Ld. DR and on perusal of the orders of the authorities below, we find that the tax effect involved is admittedly below Rs.20 lacs. In view of the CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt.)] dated 11.07.2018 raising the monetary limit to Rs.20,00,000/- for filing of the appeal by the department before ITAT the appeal of the revenue is not maintainable. As per para 3 of the said circular it is also clarified that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- or less will be treated as withdrawn. Since in the instant case the tax effect involved is admittedly below Rs. 20,00,000/-, therefore, in view of the latest CBDT Circular cited
(supra) the appeal filed by the revenue is dismissed on account of low tax effect. 7. In the result, the miscellaneous application filed by the revenue is
allowed and appeal filed by the revenue is dismissed.
Order pronounced in the open court on 03.04.2019.
Sd/- Sd/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 03-04-2019. *Neha* Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., New Delhi By Order //True Copy// Assistant Registrar ITAT, New Delhi
Date of dictation 01.04.2019 Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of 03.04.2019 ITAT Date on which the file goes to the Bench Clerk 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