Smt. Meena Valecha, New Delhi V. ITO, New Delhi

CO 160/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6983 (ITAT-DELHI)
• Appeal Type: Cross Objection
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 18-07-2017
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY FRIDAY FRIDAY FRIDAY BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI PRAMOD KUMAR BEFORE SHRI PRAMOD KUMAR BEFORE SHRI PRAMOD KUMAR BEFORE SHRI PRAMOD KUMAR, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 3430/DEL/2017 3430/DEL/2017 3430/DEL/2017 3430/DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2012 2012 2012 2012 - -- - 13 1313 13 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -40(3), CIVIC CENTRE 40(3), CIVIC CENTRE 40(3), CIVIC CENTRE 40(3), CIVIC CENTRE, ,, , NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 002. 110 002. 110 002. 110 002. VS. VS. VS. VS. SMT. MEENA VALECHA, SMT. MEENA VALECHA, SMT. MEENA VALECHA, SMT. MEENA VALECHA, 363, SAINIK VIHAR, 363, SAINIK VIHAR, 363, SAINIK VIHAR, 363, SAINIK VIHAR, PITAMPURA, PITAMPURA, PITAMPURA, PITAMPURA, DELHI DELHI DELHI DELHI 110 034. 110 034. 110 034. 110 034. PAN : ADBPV6874B. PAN : ADBPV6874B. PAN : ADBPV6874B. PAN : ADBPV6874B. (APPELLANT) (RESPONDENT) CROSS OBJECTION NO.160/DEL/2017 CROSS OBJECTION NO.160/DEL/2017 CROSS OBJECTION NO.160/DEL/2017 CROSS OBJECTION NO.160/DEL/2017 ASSESSMENT YEAR : 2012 ASSESSMENT YEAR : 2012 ASSESSMENT YEAR : 2012 ASSESSMENT YEAR : 2012 - -- - 13 1313 13 SMT. MEENA VALECHA, SMT. MEENA VALECHA, SMT. MEENA VALECHA, SMT. MEENA VALECHA, 363, SAINIK VIHAR, 363, SAINIK VIHAR, 363, SAINIK VIHAR, 363, SAINIK VIHAR, PITAMPURA, PITAMPURA, PITAMPURA, PITAMPURA, DELHI DELHI DELHI DELHI 110 034. 110 034. 110 034. 110 034. PAN : ADBPV6874B. PAN : ADBPV6874B. PAN : ADBPV6874B. PAN : ADBPV6874B. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -40(3), ROOM NO.1708, 40(3), ROOM NO.1708, 40(3), ROOM NO.1708, 40(3), ROOM NO.1708, E EE E- -- -2 BLOCK, CIVIC CENTRE, 2 BLOCK, CIVIC CENTRE, 2 BLOCK, CIVIC CENTRE, 2 BLOCK, CIVIC CENTRE, MINTO ROAD, MINTO ROAD, MINTO ROAD, MINTO ROAD, DELHI. DELHI. DELHI. DELHI. (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI AMIT KATOCH, SENIOR DR. ASSESSEE BY : SHRI SANAT KAPOOR, ADVOCATE. DATE OF HEARING : 26.07.2019 26.07.2019 26.07.2019 26.07.2019 DATE OF PRONOUNCEMENT : 31.07.2019 31.07.2019 31.07.2019 31.07.2019 ORDER ORDER ORDER ORDER PER PRAMOD KUMAR PER PRAMOD KUMAR PER PRAMOD KUMAR PER PRAMOD KUMAR, , , , VP VPVP VP : :: : THE APPEAL BY THE REVENUE AND THE CROSS-OBJECTION BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2012-13 ARE DIRECTED AGAIN ST THE ORDER OF LEARNED CIT(A)-14, NEW DELHI DATED 27 TH MARCH, 2017. ITA-3430/DEL/2017 & CO-160/DEL/2017 2 2. AT THE TIME OF HEARING BEFORE US, WE FIND PRIMA-FACIE THAT THE APPEAL OF THE REVENUE IS HIT BY CBDT INSTRUCTION NO.3 OF 2018 DATED 11.08.2018 WHEREBY THE BOARD HAS PROHIBITED ITS SUBORD INATE AUTHORITIES FROM FILING OF THE APPEAL BEFORE THE TRI BUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN `20 LAKHS. THE INSTRUCTIONS HAV E BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THEREB Y, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEALS ALSO. I N THE PRESENT CASE, THE TAX EFFECT ON THE QUANTUM DISPUTED BY THE R EVENUE DOES NOT EXCEED RS.20 LAKHS. THEREFORE, THE PRESENT APPEAL OF THE REVENUE IS HIT BY THE CBDT CIRCULAR AND HENCE NOT MAINTAINABLE . FURTHER, LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT POINTED OUT WHETH ER THE CASE OF THE REVENUE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROV IDED IN THE CIRCULAR OR NOT. THUS, KEEPING IN VIEW THE ABOVE CB DT CIRCULAR AND PROVISIONS OF SECTION 268A OF THE INCOME TAX ACT, WE A RE OF THE VIEW THAT THE PRESENT APPEAL OF THE REVENUE DESERVES TO BE DISMISSED. IT IS ACCORDINGLY DISMISSED. 3. HOWEVER, IT IS OBSERVED THAT, IN CASE ON RE-VERIFIC ATION AT THE END OF THE ASSESSING OFFICER IT COMES TO THE NOTICE THAT THE TAX EFFECT IS MORE OR REVENUES CASE FALLS WITHIN THE AMBIT OF EXCEP TIONS PROVIDED IN THE CIRCULAR, THEN THE DEPARTMENT WILL BE AT LIB ERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE ACT. IN VIEW OF T HE ABOVE, THE APPEAL OF THE REVENUE IS DISMISSED DUE TO LOW TAX EFFECT. 4. SINCE WE HAVE ALREADY DISMISSED THE APPEAL OF THE R EVENUE DUE TO LOW TAX EFFECT, THE CROSS-OBJECTION OF THE ASSESSEE HA S BECOME INFRUCTUOUS AND IS, ACCORDINGLY, DISMISSED. ITA-3430/DEL/2017 & CO-160/DEL/2017 3 5. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL A S THE CROSS- OBJECTION OF THE ASSESSEE IS DISMISSED . DECISION PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2019. SD/- SD/- ( (( ( K. NARASIMHA C K. NARASIMHA C K. NARASIMHA C K. NARASIMHA C HARY HARY HARY HARY ) )) ) (PRAMOD KUMAR (PRAMOD KUMAR (PRAMOD KUMAR (PRAMOD KUMAR ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. DEPARTMENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -40(3), CIVIC CENTRE, 40(3), CIVIC CENTRE, 40(3), CIVIC CENTRE, 40(3), CIVIC CENTRE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 002. 110 002. 110 002. 110 002. 2. ASSESSEE : SMT. MEENA VALECHA, SMT. MEENA VALECHA, SMT. MEENA VALECHA, SMT. MEENA VALECHA, 363, SAINIK VIHAR, PITAMPURA, DELHI 363, SAINIK VIHAR, PITAMPURA, DELHI 363, SAINIK VIHAR, PITAMPURA, DELHI 363, SAINIK VIHAR, PITAMPURA, DELHI 110 034. 110 034. 110 034. 110 034. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR