Sh. Kamal Kishore, Delhi V. ITO, New Delhi

CO 3/DEL/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2333 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 10 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 15-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2007-2008
• Appeal Filed On: 04-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT KUTOCH
• Keywords: Tax effect

Judgement Text

ITA NO.-4970/DEL/2015. SH. KAMAL KISHORE. PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: C: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 4970/DEL/2015 ( ASSESSMENT YEAR: 2007-08) INCOME TAX OFFICER, WARD-47(5), NEW DELHI. VS. SH. KAMAL KISHORE, A-161, VIVEK VIHAR, PHASE-II, DELHI-110095. PAN NO: AANPK6956G APPELLANT RESPONDENT C.O. NO.-3/DEL/2016 ARISING FROM ITA NO:- 4970/DEL/2015 ( ASSESSMENT YEAR: 2007-08) SH. KAMAL KISHORE, A-161, VIVEK VIHAR, PHASE-II, DELHI-110095 VS. INCOME TAX OFFICER, WARD-47(5), NEW DELHI PAN NO: AANPK6956G APPELLANT RESPONDENT REVENUE BY : SH. AMIT KUTOCH, SR. DR ASSESSEE BY : SH. C.S. ANAND, ADV. ORDER PER: ANADEE NATH MISSHRA, AM THE DEPARTMENTAL APPEAL AND THE CROSS-OBJECTION BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF IN COME TAX (APPEALS)-16, NEW DELHI, DATED 12.05.2015 FOR ASSESSMENT YEAR 2007-08. ITA NO.-4970/DEL/2015. SH. KAMAL KISHORE. PAGE 2 OF 4 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES (CBDT) UNDER SECTION 268A OF THE I.T. ACT, IT HAS B EEN DIRECTED THAT DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE T HE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. IT IS ALSO DIRECTED IN THIS CIRCULAR, THA T PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. DR , WHO APPEARED ON BEHALF OF REVENUE, DID NOT PRESS THE APPEAL IN VIEW OF THE AF ORESAID CIRCULAR OF CBDT. WE MAY ALSO NOTE THAT THIS APPEAL OF REVENUE WOULD NOT FAL L WITHIN THE EXCEPTIONS PROVIDED IN THE AFORESAID CIRCULAR. IN THE RESULT, THE DEPARTME NTAL APPEAL IS NOT MAINTAINABLE, IN VIEW OF AFORESAID CBDT CIRCULAR. THE APPEAL OF REVE NUE IS DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED SR. DR. WE CLARIFY THAT REVE NUE WILL BE AT LIBERTY TO FILE A MISCELLANEOUS APPLICATION SEEKING RECALL OF THIS OR DER FOR RESTORATION OF THE APPEAL, IF IT IS FOUND THAT THE APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULAR. 2.1 AS THE APPEAL OF REVENUE IS DISMISSED, THE CROS S OBJECTION FILED BY THE ASSESSEE BECOMES INFRUCTUOUS. AT THE TIME OF HEARING BEFORE US, THE LEARNED COUNSEL FOR ASSESSEE SUBMITTED THAT THE CROSS OBJECTION BEING I NFRUCTUOUS WAS NOT PRESSED. ACCORDINGLY, THE CROSS OBJECTION FILED BY THE ASSES SEE IS DISMISSED BEING INFRUCTUOUS/NOT PRESSED. ITA NO.-4970/DEL/2015. SH. KAMAL KISHORE. PAGE 3 OF 4 3. IN THE RESULT, APPEAL OF THE REVENUE AND CROSS O BJECTION OF THE ASSESSEE, BOTH ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/11/2018 SD/- SD/- (AMIT SHUKLA) (ANADEE NATH MISSHRA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15.11.2018 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO.-4970/DEL/2015. SH. KAMAL KISHORE. PAGE 4 OF 4 DATE OF DICTATION 15.11.18 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER