ITO, NEW DELHI vs. HEMANT KUMAR SHARMA, NEW DELHI

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ITA 2264/DEL/2014Status: DisposedITAT Delhi01 March 2019AY 2009-103 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal recalled its earlier ex parte order. However, upon re-examination, it found the appeal was not maintainable in view of a subsequent CBDT Circular regarding pending appeals.

What were the facts?

The Revenue filed a Miscellaneous Application requesting the Tribunal to recall an ex parte order passed due to low tax effect. The tax effect was Rs. 11,47,137, which was more than the then-prescribed limit for withdrawal.

What were the issues?

Whether the Tribunal's ex parte order should be recalled due to a higher tax effect than initially considered. Whether the Revenue's appeal was maintainable in light of a subsequent CBDT circular.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : C : NEW DELHI

Before: SHRI R.K. PANDA & SHRI K. NARASIMHA CHARY

For Appellant: Shri Saubhagya Aggarwal, Advocate
For Respondent: Shri Sarabjeet Singh, Sr. DR
Hearing: 01.03.2019Pronounced: 01.03.2019

ORDER

PER R.K. PANDA, AM:

1.

The Revenue through this Miscellaneous Application requests the Tribunal to recall the ex parte order passed by it on the ground of low tax effect.

2.

The ld. DR, referring to the contents of the Miscellaneous Application submitted that the tax effect involved in the appeal is Rs.11,47,137/- which is more than Rs.10 lakhs and, therefore, the order passed by the Tribunal on 29th September, 2016 being not in accordance with the CBDT Instructions No.21 dated 10th December, 2015 should be recalled.

3.

We have considered the rival arguments and perused the material available on record. We find that the Tribunal inadvertently dismissed the appeal filed by the Revenue on account of low tax effect where as the tax involved in the appeal is admittedly more that Rs.10 lakhs as it was prescribed at that time for withdrawal of the appeal by the Revenue. We, therefore, recall the order of the Tribunal and the Miscellaneous Application filed by the Revenue is accordingly allowed.

4.

After hearing both the parties and perusing the orders of the authorities below, we find the tax effect in the instant case is Rs.11,47,137/- as per the M.A. filed by the Revenue. We find that the appeal filed by the Revenue is not maintainable in view of the CBDT Circular No.03/2018 dated 11th July, 2018 which is applicable even to pending appeals. The appeal filed by the Revenue is, accordingly, dismissed.

5.

In the result, the appeal filed by the Revenue is dismissed. The decision was pronounced in the open court on 01.03.2019.

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