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

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.

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.

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.

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.

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