IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR BEFORE: SHRI VIKRAM SINGH YADAV, AM & SHRI LALIET KUMAR, JM M.A. No. 120/JP/2016 (Arising out of ITA No. 317/JP/2014 Assessment Year : 2006-07 Deputy Commissioner Shri Girdhari Lal Bargoti, of Income Tax, Vs. Prop.- M/s Hind Construction, Circle-4, 1-C-4, Shiv Shakti Colony, Shastri Jaipur. Nagar, Jaipur. PAN/GIR No.: ACGPB 5276 K Appellant Respondent Revenue by : Shri Raj Mehra (JCIT) Assessee by : Shri P.C. Parwal (CA) Date of Hearing : 16/09/2016 Date of Pronouncement : 19/09/2016 ORDER PER: LALIET KUMAR, J.M. revenue has filed present Misc. application on 25/07/2016 against order of ITAT, Jaipur Bench, Jaipur dated 14/12/2015 passed in ITA No. 317/JP/2014 for A.Y. 2006-07. 2. In this Misc. application, revenue has stated that in this case order U/s 143(3) was passed on 31/10/2008 at total income of Rs. 2 MA 120/JP/2014_ DCIT Vs Girdhari Lal Bargoti 33,03,630/-. Thereafter revenue audit has raised objection that on payment of Rs. 10,48,750/- either tax was not deducted of tax so deducted was not deposited into central Govt. account within prescribed time limits as per provisions of Income Tax Act, 1961. This objection of revenue audit was accepted by department and to meet out audit objection, proceedings U/s 147 were initiated and assessment U/s 147/143(3) was completed and 28/0/2011 and addition of Rs. 10,48,750/- was made. Hon ble ITAT vide its order in ITA No. 317/JP/2014 dated 14/12/2015 has held that in case tax effect is less than Rs. 10 lacs therefore in view of CBDT s circular No/ 21/2015 dated 10/12/2015 ITAT has dismissed appeal of revenue. revenue audit objection has been accepted by department, therefore, case falls in exception clause 8(c) of circular No. 21/2015 dated 10/12/2015. Since mistake is apparent from order of Hon ble ITAT, Jaipur Bench, Jaipur same may kindly be rectified under Section 254(2) of IT Act, 1961. 2. This Tribunal vide order dated 14/12/2015 has dismissed appeal of revenue on ground that tax effect in present 3 MA 120/JP/2014_ DCIT Vs Girdhari Lal Bargoti case is less than Rs. 10 lacs and case is covered by CBDT Circular No. 21 of 2015 dated 10/12/2015. 3. ld DR for revenue has pointed out that revenue has accepted audit objection and therefore, case falls within exception clause 8-C of circular dated 10/12/2015 bearing No. 21/2015. 4. We have perused material available on record and circular dated 10/12/2015. As per record, Assessing Officer in his assessment order, has observed as under:- On perusal of audit report, auditor was required to give details in respect of sums on which tax was required to be deducted and details when such tax at source has been deducted or paid. auditor has not given any details of any sum of which tax was deducted and after deducting has been paid to government accounted. Further this amount was also not added back to income of assessee. Thus, from perusal of addition, it is clear that case of revenue falls within exception carved out in circular dated 10/12/2015. In view thereof, order dated 14/12/2015 by virtue of which appeal of revenue was dismissed, is hereby recalled and 4 MA 120/JP/2014_ DCIT Vs Girdhari Lal Bargoti matter is refixed for fresh hearing and for disposal in accordance with merit in due course of time. registry of office is directed to fix case as per regular hearing. 5. In result, this M.A. is allowed. Order pronounced in open court on 19/09/2016. Sd/- Sd/- (VIKRAM SINGH YADAV) (Laliet Kumar) Accountant Member Judicial Member Jaipur Dated:- 19th September, 2016 Copy of order forwarded to: 1. Appellant- DCIT, Circle-4, Jaipur. 2. Respondent- Shri Girdhari Lal Bargoti, Jaipur. 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur 6. Guard File (MA No. 120/JP/2016) By order, Asst. Registrar Deputy Commissioner of Income-tax, Circle-4, Jaipur v. Girdhari Lal Bargoti