Income Tax Appellate Tribunal - Delhi
Ito, Meerut vs M/S. R K Weaving Industries, New Delhi on 29 January, 2020
1 MA No. 794/Del/2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'FRIDAY' NEW DELHI
BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
M.A. No. 794/DEL/2019
(IN ITA No.2717/Del/2016)
(Assessment Year - 2010-11)
The Income Tax Officer, Vs M/s. R. K. Weaving Industries
Ward - 2(2), 27, Shyam Nagar,
Meerut Pilokhadi Road, Meerut
(PAN : AACFR 8404 R)
(APPELLANT) (RESPONDENT)
Appellant by Shri Surendra Meena, Sr. D.R.
Respondent by --None--
Date of Hearing 03.01.2020
Date of Pronouncement 29.01.2020
ORDER
PER SUCHITRA KAMBLE, JM
This Miscellaneous Applications is filed by the revenue in respect of order dated 01.04.2019 for A.Y. 2010-11.
2. The Ld. DR submitted that on examination of order of the Tribunal dated 01.04.2019 in assessee's case, it was observed that the appeal is dismissed on account of low tax effect whereas Prosecution has been filed in this case by the Revenue which is still pending in the Court under Section 276(c) read with Section 278B of the Income Tax Act, 1961 against the assessee and all the partners of the firm. As per the amendment to Para 10 of the Circular No. 3 of 2018 dated 11.07.2018, all adverse judgments, where prosecution has been filed by the Department and are pending in the Court shall be contested notwithstanding the fact that the tax effect is less than monetary limit specified 2 MA No. 794/Del/2019 for filing appeal. The Ld. DR submitted that this fact was not brought to the notice of the Tribunal that this case should be contested on merits irrespective of the tax effect. Therefore, the Ld. DR submitted that this Misc. Application be allowed and the Appeal being ITA No. 2717/Del/2016 be restored back for hearing on merit.
3. None appeared on behalf of the assessee despite giving notices dated 18.10.2019 and 29.11.2019. The last notice was returned with the remark "LEFT". There is no intimation on behalf of the assessee as regards to the new address. Therefore, it is a good service.
4. We have heard the Ld. DR and perused the Circular dated 11.07.2018 as well as other relevant material available on record. As per Para 10 of the Circular No. 3 of 2018 dated 11.07.2018, the appeal being ITA No. 2717/Del/2016 comes under the purview of the exceptions, hence the appeal is restored back for hearing on merit. The Registry is directed to place the appeal for hearing in due course. Notice to both the parties be given accordingly. Misc. Application is allowed.
5. In result, Misc. Application is allowed.
Order pronounced in the Open Court on 29th day of January, 2020.
Sd/- Sd/-
(R. K. PANDA) (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 29/01/2020
Priti Yadav, Sr. PS *
Copy forwarded to:
1. Appellant
3 MA No. 794/Del/2019
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date of dictation 07.01.2020
Date on which the typed draft is placed before the 08.01.2020
dictating Member
Date on which the typed draft is placed before the 29.01.2020
Other Member
Date on which the approved draft comes to the Sr. 29.01.2020
PS/PS
Date on which the fair order is placed before the 29.01.2020
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr. 29.01.2020
PS/PS
Date on which the final order is uploaded on the 29.01.2020
website of ITAT
Date on which the file goes to the Bench Clerk 29.01.2020
Date on which the file goes to the Head Clerk