ITO (TDS), Ghaziabad V. M/s. Yamuna Pollution Control, Ghaziabad

ITA 1483/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2869 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 13-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MEETANSHU SINGHAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D , NEW DELHI BEFORE SH. H.S. SIDHU , JUDICIAL M EMBER AND SH. O.P. KANT , ACCOUNTANT MEMBER ITA NO . 1483 /DE L/ 2015 ASSESSMENT YEAR: 2008 - 09 ITO (TDS), R OOM NO. 307, C.G.O. - 1, HAPUR CHUNGI, GHAZIABAD VS. YAMUNA POLLUTION CONTROL UNIT - 1, U.P. JAL NIGAM, R - 1, RAJ NAGAR, GHAZIABAD PAN : MRTYO0055G ( APPELLANT ) (RESPONDENT) AND C.O. NO.305/DEL/2015 [IN ITA NO.1483/DEL/2015] ASSESSMENT YEAR: 2008 - 09 YAMUNA POLLUTION CONTROL UNIT - 1, U.P. JAL NIGAM, R - 1, RAJ NAGAR, GHAZIABAD VS. ITO (TDS), ROOM NO. 307, C.G.O. - 1, HAPUR CHUNGI, GHAZIABAD PAN : MRTYO0055G (APPELLANT) (RESPONDENT) DEPARTMENT BY SH. AMIT JAIN, SR.DR ASSESSEE BY SH. MEETANSHU SINGHAL, CA DATE OF HEARING 14.03.2018 DATE OF PRONOUNCEMENT 16.03.2018 ORDER PER O.P. KANT , A. M. : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMI SSIONER OF INCOME TAX (APPEALS), 2 GHAZIABAD , DATED 19.12.2014 IN RELATION TO ASSESSMENT YEAR 2008 - 09 . CROSS OBJECTION HAS ALSO BEEN FILED BY THE ASSESSEE. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 WI TH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.10,00,000/ - FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. LEARNED DR COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3. FROM PARA 10 OF THE ABOVE CIRCULAR, IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/ - . GOING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT I.E. RS. 10,00,000/ - FOR NOT FILING THE APPEAL. ACCORDINGLY , WE DISMISS THE INSTANT APPEAL W ITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION, IF THE TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMITED OF RS. 10 LACS OR OTHERWISE. ACCORDINGLY, THE APPEAL OF THE REVENUE STANDS DISMISSED. 3 5. SINCE THE APPEAL OF THE REVENUE IS DISMISSED ON THE GROUND OF LOW TAX EFFECT, THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS, THEREFORE, THE SAME IS DISMISSED AS SUCH. 6. IN THE RESULT, APPEA L OF THE R EVENUE AND CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. THE DECISION IS PRONOUN CED IN THE OPEN COURT ON 1 6 T H MARCH . , 201 8 . S D / - S D / - ( H.S SIDHU ) ( O.P. KANT ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 6 T H MARCH , 201 8 . RK / - (D.T.D) COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI