Smt. Sudharshna Arora, New Delhi V. ITO, New Delhi

CO 156/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0500 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-06-2017
• Assessment Year: 2003-2004
• Appeal Filed On: 28-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.1184/DEL/2010 ASSESSMENT YEAR: 2003-04 ITO, WARD-24(4), CR BUILDING, IP ESTATE, NEW DELHI. VS SUDHARSHNA ARORA, B-6/9, VASANT VIHAR, NEW DELHI. PAN: AAEPA8154H CO NO.156/DEL/2016 (ITA NO.1184/DEL/2010) ASSESSMENT YEAR: 2003-04 SUDHARSHNA ARORA, B-6/9, VASANT VIHAR, NEW DELHI. PAN: AAEPA8154H VS. ITO, WARD-24(4), CR BUILDING, IP ESTATE, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ROHIT REVENUE BY : SHRI N.K. BANSAL, SR. DR DATE OF HEARING : 11.09.2019 DATE OF PRONOUNCEMENT : 13.09.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 03.11.2009 OF THE CIT(A)-III, DELHI, RELATING TO ASSESSMENT YE AR 2003-04. ITA NO.1184/DEL/2010 CO NO.156/DEL/2016 2 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BE LOW RS.50 LAKHS. THEREFORE, IN VIEW OF THE RECENT CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019, RAISING THE MONETARY LIMIT FOR FILING OF THE APPEAL BY THE REVE NUE BEFORE THE TRIBUNAL TO RS.50 LAKHS AND THE SUBSEQUENT CLARIFICATION OF THE CBDT, VIDE NOTIFICATION DATED 20 TH AUGUST, 2019 STATING THAT THE SAID CIRCULAR IS APPL ICABLE EVEN TO PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. 3. THE LD. DR, ON THE OTHER HAND, FAIRLY CONCEDED T HAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE BEING BELOW RS.50 LAK HS, THE APPEAL FILED BY THE REVENUE SQUARELY FALLS WITHIN THE AMBIT OF THE RECE NT CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 AND THE SUBSEQUENT CLARIFICATION DATE D 20 TH AUGUST, 2019. 4. AFTER HEARING BOTH THE SIDES, WE FIND THE TAX EF FECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS ADMITTEDLY BELOW RS.50 LAK HS. THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 RAISING THE MONETARY LIMITS FOR FILING OF THE APPEALS BY THE REVENUE BEFORE THE TRI BUNAL TO RS.50 LAKHS AND THE SUBSEQUENT CLARIFICATION DATED 20 TH AUGUST, 2019 TO THE EFFECT THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL FILE D BY THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY, THE SAME IS DISMISSED. ITA NO.1184/DEL/2010 CO NO.156/DEL/2016 3 CO NO.156/DEL/2016 5. AFTER HEARING BOTH THE SIDES AND ON PERUSAL OF T HE ORDERS OF THE AUTHORITIES BELOW, WE FIND FROM THE GROUNDS RAISED BY THE ASSES SEE IN THE CO THAT THE GROUNDS ARE BASICALLY IN SUPPORT OF THE ORDER OF THE CIT(A). S INCE THE REVENUES APPEAL STANDS DISMISSED ON ACCOUNT OF LOW TAX EFFECT AND THE CIT( A) HAS ALREADY ALLOWED THE APPEAL OF THE ASSESSEE, THEREFORE, THE CO FILED BY THE ASS ESSEE BECOMES INFRUCTUOUS. ACCORDINGLY, THE SAME IS DISMISSED. 6. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE AS WELL AS THE CO FILED BY THE ASSESSEE ARE DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 3.09.2019. SD/- SD/- (KULDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 13 TH SEPTEMBER, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI