ITO, New Delhi V. Sh. Manoranjan Chopra, Delhi

ITA 1038/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8408 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 29-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S N MEENA
• Keywords: Tax effect
• Section: 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 1038 /DEL/201 6 ASSESSMENT YEAR : 20 08 - 09 ITO, WARD - 67(4) , NEW DELHI. VS MANORANJAN CHOPRA, L/H OF LATE SHRI TRILOK NATH CHOPRA, 2, BANK ENCLAVE, LAXMI NAGAR, DELHI. PAN: AADPC8109K CO NO.141/DEL/2016 ( ITA NO. 1038 /DEL/201 6 ) ASSESSMENT YEAR: 20 08 - 09 MANORANJAN CHOPRA, L/H OF LATE SHRI TRILOK NATH CHOPRA, 2, BANK ENCLAVE, LAXMI NAGAR, DELHI. PAN: AAD PC8109K VS. ITO, WARD - 67(4), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI S.N. MEENA, SR. DR DATE OF HEARING : 2 0 . 0 1 . 20 20 DATE OF PRONOUNCEMENT : 21 . 0 1 . 20 20 ORDER PE R BENCH : TH E APPEAL FILED BY THE REVENUE AND THE CO FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER DATED 23.12. 201 5 OF THE CIT(A) - 21, NEW DELHI, RE LATING TO ASSESSMENT YEAR 20 08 - 09 . ITA NO. 1038 /DEL/201 6 CO NO.141/DEL/2016 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. SINCE THE T AX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS, THEREFORE, TH E APPEAL WAS TAKEN FOR HEARING. 3. A PERUSAL OF THE RECORD SHOWS THAT TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS. THE CBDT, VIDE CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 HAS RAISED THE MONETARY LIMIT FOR FILING OF APPEAL BY THE REVENUE BEFORE THE TRIBUNAL TO RS.50 LAKHS. VIDE NOTIFICATION DATED 20 TH AUGUST, 2019 IT HAS BEEN CLARIFIED THAT THE REVISED MONETARY LIMIT SO MENTIONED IN THE CIRCULAR NO.17/2019 IS APPLICABLE EVEN TO PENDING APPEALS. SINCE, IN THE INSTANT CASE, ADMITTEDLY, THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS, THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUS T, 2019 AND THE SUBSEQUENT CLARIFICATION BY THE CBDT ON 20 TH AUGUST, 2019 TO THE EFFECT THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY, THE SAME IS DISMISSED. 4. HOWEVER, IF THE REVENUE AT ANY POINT OF TIME FINDS THAT THE TAX EFFECT INVOLVED IN THE GROUNDS OF THE REVENUE IS MORE THAN RS.50 LAKHS OR THAT THE SAME IS FALLING UNDER THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR, THE REVENUE MAY MOVE NECESSARY APPLICATION FOR RECALL OF THIS ORDER. CO NO.141/DEL/2016 5. SINCE THE APPEAL OF THE REVENUE HAS BEEN DISMISSED, THE CO FILED BY THE ASSESSEE BECOMES INFRUCTUOUS AND IS DISMISSED AS SUCH. ITA NO. 1038 /DEL/201 6 CO NO.141/DEL/2016 3 6 . IN THE RESULT, BOTH THE APPEAL FILED BY THE REVENUE AND THE CO FILED BY THE AS SESSEE ARE DISMISSED. ORDER PRON OUNCED IN THE OPEN COURT ON 21 . 0 1 .20 20 . SD/ - SD/ - ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 21 ST JANUARY, 2020. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI