Sh. JCIT (TDS), Dehradun V. Executive Engineer , Electricity Distribution Division, Uttrakhand

ITA 135/DEL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4217 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-08-2016
• Assessment Year: misc
• Appeal Filed On: 07-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL CHANDER SHARMA
• Assessee Lawyers: VINAY GUPTA
• Keywords: Tax effect

Judgement Text

ITA NO. 135/D/2013 & CO NO. 43/D/2013 EXECUTIVE ENGINEER PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 135/DEL/2013 ASSESSMENT YEAR: 2011-12 JCIT(TDS) 13-A, SUBHASH ROAD, AAYAKAR BHAWAN, DEHRADUN. VS EXECUTIVE ENGINEER, ELECTRICITY DISTRIBUTION DIVISION, UTTRAKHAND POWER CORPORATION LTD. SRINAGAR (GARHWAL) UTTRAKHAND MRTU00545G (APPELLANT) (RESPONDENT) & CROSS OBJECTION NO. 43/DEL/2013 (IN ITA NO. 135/DEL/2013) ASSESSMENT YEAR 2011-12 EXECUTIVE ENGINEER, ELECTRICITY DISTRIBUTION DIVISION, UTTRAKHAND POWER CORPORATION LTD. SRINAGAR (GARHWAL) UTTRAKHAND MRTU00545G VS JCIT(TDS) 13-A, SUBHASH ROAD, AAYAKAR BHAWAN, DEHRADUN. (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SUNIL CHANDER SHARMA, CIT DR RESPONDENT BY : SH. VINAY GUPTA, ADV. DATE OF HEARING : 01.08.2016 DATE OF PRONOUNCEMENT : 05.08.2016 ITA NO. 135/D/2013 & CO NO. 43/D/2013 EXECUTIVE ENGINEER PAGE 2 OF 3 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORD ER DATED 31.10.2012 PASSED BY THE LD. CIT (A)-I, DEHRA DUN FOR AY 2011-126, WHEREIN THE LD. CIT (A) HAS DELETED PE NALTY OF RS. 590,340/- IMPOSED U/S 271C OF THE ACT. 2. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS. 10 LACS. IT WAS SUBMITTED THAT IN VIEW OF THE CBDTS LATEST C IRCULAR NO. 21/2015 DATED 10/12/2015, THE APPEAL WAS NOT MAINTAINABLE. 3. THE LD. D.R., ALTHOUGH SUPPORTED THE ORDER OF T HE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FAC T THAT TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10,00,000/-. 4. FROM CLAUSE 10 OF THE ABOVE CIRCULAR IT IS CLEA R THAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING AP PEALS ALSO AND THERE IS CLEAR CUT INSTRUCTION TO THE DEPARTMEN T TO WITHDRAW OR NOT TO PRESS THE APPEALS FILED BEFORE T HE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/-. THE SE INSTRUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE P ENDING APPEALS ALSO. ITA NO. 135/D/2013 & CO NO. 43/D/2013 EXECUTIVE ENGINEER PAGE 3 OF 3 5. KEEPING IN VIEW THE CBDT CIRCULAR NO.21 OF 2015 DATED 10.12.2015 AND ALSO THE PROVISIONS OF SECTION 268A OF INCOME TAX ACT, 1961, WE ARE OF THE VIEW THAT THE REVENUE S APPEAL IS LIABLE TO BE DISMISSED. 6. IN VIEW OF THE ABOVE, WITHOUT GOING INTO MERITS OF THE CASE, WE DISMISS THE APPEAL FILED BY THE DEPARTMENT . 7. IN VIEW OF OUR DISMISSAL OF THE DEPARTMENTS APP EAL, THE CO FILED BY THE ASSESSEE HAS BECOME IN FRUCTOUS AND THE SAME IS ALSO DISMISSED. 8. IN THE RESULT, APPEAL OF THE DEPARTMENT AS WELL AS THE CO OF THE ASSESSEE, ARE DISMISSED. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT JUDICIAL ME MBER DATED: 05.08.2016 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR