Income Tax Appellate Tribunal - Delhi
Ito, New Delhi vs Hemant Kumar Sharma, New Delhi on 1 March, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : C : NEW DELHI
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
AND
SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER
Miscellaneous Application No.90/Del/2017
(ITA No.2264/Del/2014)
Assessment Year: 2009-10
ITO, Vs Shri Hemant Kumar Sharma,
Ward 13(1), 66, Udai Park,
New Delhi. New Delhi.
PAN: AGOPS7779L
ITA No.2264/Del/2014
Assessment Year: 2009-10
ITO, Shri Hemant Kumar Sharma,
Ward 13(1), 66, Udai Park,
New Delhi. New Delhi.
PAN: AGOPS7779L
(Applicant/Appellant) (Respondent)
Assessee by : Shri Saubhagya Aggarwal, Advocate
Revenue by : Shri Sarabjeet Singh, Sr. DR
Date of Hearing : 01.03.2019
Date of Pronouncement : 01.03.2019
ORDER
PER R.K. PANDA, AM:
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 MA No.90/Del/2017 ITA No.2264/Del/2014 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. ITA No.2264/Del/2014
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.
Sd/- Sd/-
(K. NARASIMHA CHARY) (R.K. PANDA)
JUDICIAL MEMBER ACCOUNTANT MEMFBER
Dated: 01st March, 2019
dk
2
MA No.90/Del/2017
ITA No.2264/Del/2014
Copy forwarded to
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asstt. Registrar, ITAT, New Delhi
3