BIMLA DEVI, NEW DELHI V. ITO, WARD- 29(3), NEW DELHI

CO 38/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0617 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 09-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 7327/DEL/2017 : ASSTT. YEAR : 2013-14 INCOME TAX OFFICER, WARD-29(3), NEW DELHI-110002 VS BIMLA DEVI, F-66, KALKAJI, NEW DELHI-110019 (APPELLANT) (RESPONDENT) PAN NO. AAFPD5616E CO NO. 38/DEL/2018 : ASSTT. YEAR : 2013-14 BIMLA DEVI, F-66, KALKAJI, NEW DELHI-110019 VS INCOME TAX OFFICER, WARD-29(3), NEW DELHI-110002 (APPELLANT) (RESPONDENT) PAN NO. AAFPD5616E ASSESSEE BY : SH. RANJAN CHOPRA, CA REVENUE BY : SH. SATPAL GULATI, CIT DR DATE OF HEARING: 16.02.2021 DATE OF PRONOUNCEMENT: 16.02.2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL BY THE REVENUE AND THE CROSS OB JECTION BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF T HE LD. CIT(A)- 10, NEW DELHI DATED 25.09.2017. 2. AS PER THE INSTANT CIRCULAR NO. 17/2019 DATED 08 /08/2019 INFORCE, THE CBDT IN SUPERSESSION OF EARLIER INSTRU CTIONS HAS DIRECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHAL L NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE ITA NO. 7327/DEL/2017 & CO NO. 38/DEL/2018 BIMLA DEVI 2 MONETARY LIMIT OF RS. 50 LACS. THE TAX WILL NOT IN CLUDE ANY INTEREST THEREON. IT IS FURTHER CLARIFIED THAT EVE N IF IN THE CASE OF AN ASSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECI FIED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NO TICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. AS REGARDS TO THE CROSS OBJECTION FILED BY THE A SSESSEE IS CONCERNED, SINCE WE HAVE ALREADY DISMISSED THE APPE AL OF THE REVENUE. THEREFORE, THE CROSS OBJECTION FILED BY TH E ASSESSEE HAS BECOME INFRUCTUOUS AND DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS THE CROSS OBJECTION OF THE ASSESSEE ARE TO BE TREATED A S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/02/2021. SD/- SD/- (SUCHITRA KAMBLE) (DR . B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 16/02/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR