Sh. Surender Pal Singh Kohli, Dehradun V. DCIT, Dehradun

CO 481/DEL/2015

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 4070 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 29-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KR JIWANI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.3164/DEL/2015 ASSESSMENT YEAR : 2006-07 DCIT, CENTRAL CIRCLE, DEHRADUN. VS. SURENDER PAL SINGH KOHLI, 46, SAHARANPUR ROAD, DEHRADUN. PAN : ACGPK1598R (APPELLANT) (RESPONDENT) C.O. NO.481/DEL/2015 (IN ITA NO.3164/DEL/2015) ASSESSMENT YEAR : 2006-07 SURENDER PAL SINGH KOHLI, 46, SAHARANPUR ROAD, DEHRADUN. VS. DCIT, CENTRAL CIRCLE, DEHRADUN. PAN : ACGPK1598R (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI VIJAY KR. JIWANI, SR.DR ASSESSEE BY : NONE DATE OF HEARING : 02-08-2018 DATE OF PRONOUNCEMENT : 02-08-2018 O R D E R PER R. K. PANDA, AM : THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 26.02.2015 OF THE CIT(A), DEHRADUN RELATING TO ASSE SSMENT YEAR 2006-07. THE 2 ITA NO.3164/DEL/2015 C.O. NO.481/DEL/2015 ASSESSEE HAS FILED THE CROSS OBJECTION AGAINST THE APPEAL FILED BY THE REVENUE. FOR THE SAKE OF CONVENIENCE, THESE WERE HEARD TOGET HER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. HOWEVER, CONSIDERING THE LOW TAX EFFECT INVOLVED IN THE GROU NDS RAISED BY THE REVENUE, THE APPEAL IS BEING DECIDED ON THE BASIS OF MATERIA L AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. THE LD. DR FAIRLY CONCEDED THAT THE TAX EFFECT I NVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS ADMITTEDLY BELOW RS.20 LAK HS. THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO.03/2018 [F.NO.279/MISC.142/200 7-ITJ (PT)] DATED 11 TH JULY, 2018 RAISING THE MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE THE ITAT, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. IT HAS ALSO BEEN CLARIFIED IN THE SAID CIRCULAR THAT PENDI NG APPEALS OF THE DEPARTMENT BEFORE THE ITAT HAVING MONETARY LIMITS OF RS.20 LAK HS WILL BE TREATED AS WITHDRAWN AS PER PARA 3 OF THE SAID CIRCULAR. IN V IEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDIN GLY, THE SAME IS DISMISSED. C.O. NO.481/DEL/2015 (BY ASSESSEE) : 4. SINCE THE APPEAL FILED BY THE REVENUE HAS BEEN D ISMISSED, THEREFORE, THE CROSS OBJECTION FILED BY THE ASSESSEE BECOMES INFRU CTUOUS. ACCORDINGLY, THE SAME IS DISMISSED. 3 ITA NO.3164/DEL/2015 C.O. NO.481/DEL/2015 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE A ND THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 02 ND AUGUST, 2018. SD/- SD/- (BEENA A. PILLAI) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI