Sh. Pradeep Kumar Aggarwal, Delhi V. ACIT, New Delhi

CO 190/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9739 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 09-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R L MEENA
• Keywords: Tax effect
• Section: 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.1189/DEL./2016 ASSESSMENT YEAR 2008-2009 THE ACIT, CENTRAL CIRCLE14, ROOM NO.354, E-2, ARA CENTRE, JHANDEWALAN EXT. NEW DELHI-110 055. VS., SHRI PRADEEP KUMAR AGGARWAL, H.NO.472, BLOCK-C, SUSHANT LOK, GURGAON. HARYANA. PAN ACTPA6960E (APPELLANT) (RESPONDENT) CROSS OBJECTION NO.190/DEL./2016 ARISING OUT OF ITA.NO.1189/DEL./2016 ASSESSMENT YEAR 2008-2009 SHRI PRADEEP KUMAR AGGARWAL, H.NO.472, BLOCK-C, SUSHANT LOK, GURGAON. HARYANA. PAN ACTPA6960E VS., THE ACIT, CENTRAL CIRCLE14, ROOM NO.354, E-2, ARA CENTRE, JHANDEWALAN EXT. NEW DELHI-110 055. (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI R.L. MEENA, CIT - D.R. FOR ASSESSEE : SHRI LALIT MOHAN, C.A. DATE OF HEARING : 24 .0 9 .2019 DATE OF PRONOUNCEMENT : 01 . 1 0.2019 2 ITA.NO.1189/DEL./2016 & C.O.NO.190/DEL./2016 SHRI PRADEEP KUMAR AGGARWAL, GURGAON. ORDER PER BHAVNESH SAINI, J.M. THE DEPARTMENTAL APPEAL AS WELL AS CROSS OBJECTION BY ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-XXVI, NEW DELHI, DATED 28.12.2015 FOR THE A.Y. 2008-2009. 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.50 LAKHS. VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AMENDED THE EARLIER CIRCULAR NO.3/2018 (SUPRA) WHEREBY IT HAS BEEN DIRECTED THAT MONETARY LIMIT FOR FILING 3 ITA.NO.1189/DEL./2016 & C.O.NO.190/DEL./2016 SHRI PRADEEP KUMAR AGGARWAL, GURGAON. THE DEPARTMENTAL APPEAL IN INCOME TAX CASES MAY BE ENHANCED FURTHER THROUGH THIS AMENDMENT IN PARA-3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TRIBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AMEND ITS EARLIER CIRCULAR NO.3/2018 (SUPRA), THEREFORE, ALL THE CONDITIONS OF EARLIER CIRCULAR NO.3/2018 SHALL APPLY ACCORDINGLY. 4. THE LD. D.R. IN VIEW OF THE ABOVE BOARDS CIRCULARS DID NOT PRESS THE DEPARTMENTAL APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULARS. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO ABOVE AND THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DISMISSED. 5. IN THE RESULT, APPEAL OF THE DEPARTMENT DISMISSED. 4 ITA.NO.1189/DEL./2016 & C.O.NO.190/DEL./2016 SHRI PRADEEP KUMAR AGGARWAL, GURGAON. 6. LEARNED COUNSEL FOR THE ASSESSEE SEEKS PERMISSION TO WITHDRAW THE CROSS OBJECTION AS THE SAME IS FILED MERELY IN SUPPORT OF THE ORDER OF THE LD. CIT(A). IN VIEW OF THESE CIRCUMSTANCES, THE CROSS OBJECTION IS DISMISSED AS NOT PRESSED. 7. IN THE RESULT, CROSS OBJECTION OF THE ASSESSEE DISMISSED. 8. TO SUM-UP, APPEAL OF REVENUE AND CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 01 ST OCTOBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.