ITO(Exemption), Dehradun V. Karan Educational Society, Haldwani

ITA 1060/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2625 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 12-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F-SMC: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 1060/DEL/2018 ASSTT. YEAR: 2014-15 O R D E R PER AMIT SHUKLA, J.M THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT (APPEALS) HALDWANI DATED 22.11.2017 PERTAINING TO ASSTT. YEAR 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. ADMITTEDLY, THE TAX EFFECT IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. ITO (EXEMPTION), DEHRADUN VS. KARAN EDUC ATIONAL SOCIETY C/O HOTEL KARAN, RAILWAY BAZAR, HALDWANI UTTARAKHAND PAN AAATK9874C (APPELLANT) (RESPONDENT) DEPARTMENT BY: SHRI S.L. ANURAGI , SR. DR ASSESSEE BY : NONE DATE OF HEARING 21 /08 /201 8 DATE OF PRONOUNCEMENT 21 /0 8 /2018 2 3. LD. SR. DR, HOWEVER PLACED ON RECORD THE COPY OF CBDTS INSTRUCTIONS DATED 20.08.2018 BEARING F.NO. 2 279/MISC.142/2007- ITJ(PT) AND SUBMITTED THAT THERE HAS BEEN AN AMENDMENT TO PARA 10 OF THE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 WHEREIN, THE SAID PARA 10 HAS BEEN AMENDED AS UNDER:- 10. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSUES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT. (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE IS UNDER CHALLENGE, OR (B) WHERE BOARDS ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT, OR (D) WHERE ADDITION RELATES TO UNDISCLOSED FOREIGN INCOME / UNDISCLOSED FOREIGN ASSETS (INCLUDING FINANCIAL ASSETS)/UNDISCLOSED FOREIGN BANK ACCOUNT. (E) WHERE ADDITION IS BASED ON INFORMATION RECEIVED FROM EXTERNAL SOURCES IN THE NATURE OF LAW ENFORCEMENT AGENCIES SUCH AS CBI/ ED/DRI/SFIO / DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI). (F) CASES WHERE PROSECUTION HAS BEEN FILED BY THE DEPARTMENT AND IS PENDING IN THE COURT. 4. HAVING HEARD THE LD. SR. DR AND AFTER GOING THROUGH THE RECORDS BEFORE US, WE ARE OF THE OPINION THAT APPARENTLY THE DEPARTMENTS APPEAL IS NOT COVERED BY ANY OF THE AFORESAID EXCEPTIONS 3 AS ENUMERATED IN THE AFORESAID AMENDMENT TO THE INSTRUCTIONS AND THEREFORE, DELAYING THE DISPOSAL OF THE APPEAL BY WAITING FOR THE REPORT FROM THE FIELD OFFICERS WILL NOT BE IN TRUE SPIRIT OF THE CIRCULAR. ACCORDINGLY, WE DEEM IT FIT TO TREAT THIS APPEAL AS DISMISSED WITH THE LIBERTY TO THE DEPARTMENT TO SEEK RECALL OF THIS ORDER BY FILING A MISC. APPLICATION, BEFORE US IN CASE THE DEPARTMENTS APPEAL FALLS IN ANY OF THE ABOVE EXCEPTIONS. ACCORDINGLY, IN VIEW OF THE CBDTS CIRCULAR NO. 3 OF 2018 DATED 11.7.2018, THE APPEAL BY THE REVENUE IS DISMISSED IN LIMINE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/8/2018 SD/- SD/- (PRASHANT MAHARISHI) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21/08/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI