DCIT, New Delhi V. Smt. Manju Gupta, New Delhi

ITA 1504/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7251 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 07-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 12-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A.NO.1504/DEL/2014 (ASSESSMENT YEAR 2007-08) DCIT, VS. MANJU GUPTA, CENTRAL CIRCLE 10, C-3/28-29, SECTOR 15, NEW DELHI ROHINI, NEW DELHI GIR / PAN :AAJPG0447N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANISH GUPTA, CIT DR RESPONDENT BY : NONE DATE OF HEARING: : 07.09.2016 DATE OF PRONOUNCEMENT : 08.09.2016 ORDER PER BEENA A PILLAI, JM: THE APPELLANT (HEREINAFTER REFERRED TO AS 'THE REVE NUE') BY FILING THE AFORESAID APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 16.12.2013 PASSED BY LD. CIT(A ) XXXII, NEW DELHI QUA THE ASSESSMENT YEAR 2007-08. 2. PERUSAL OF THE AFORESAID APPEAL FILED BY THE RE VENUE APPARENTLY SHOW THAT THE SAME IS HAVING LOW TAX EFF ECT AS PER CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015 VIDE WHICH THE REVENUE HAS BEEN DIRECTED NOT TO PRE FER ANY 2 I.T.A.NO.1504/DEL/2014 APPEAL IN CASE THE TAX EFFECT IS LESS THAN RS.10,00 ,000/- AND THIS FACTUAL POSITION HAS BEEN FAIRLY CONCEDED BY T HE LD. D.R. THE LD. A.R. CONTENDED THAT THE APPEAL OF THE REVEN UE MAY BE DISMISSED IN THE LIGHT OF CBDT CIRCULAR (SUPRA). 3. WE HAVE HEARD PARTIES ON THE ISSUE IN CONTROVER SY AND PERUSED THE MATERIAL ON RECORD. PERUSAL OF CBDT CIR CULAR (SUPRA) SHOWS THAT MONETARY LIMIT FOR FILING THE AP PEAL BY THE DEPARTMENT BEFORE THE TRIBUNAL, HON'BLE HIGH COURT AND HON'BLE SUPREME COURT HAS BEEN REVISED AND THE RELE VANT PORTION OF THE AFORESAID CIRCULAR IS EXTRACTED AS U NDER: '3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONE TARY LIMITS GIVEN HEREUNDER: S.NO. APPEALS IN INCOME - TAX MATTERS MONETARY LIMIT (RS.) 1 BEFORE APPELLATE TRIBUNAL 10,00,000 2 BEFORE HIGH COU RT 20,00,000 3 BEFORE SUPREME COURT 25,00,000 IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETA RY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH C ASES IS TO BE DECIDED ON MERITS OF THE CASE. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRA WN / NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERA TIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. ' 3 I.T.A.NO.1504/DEL/2014 4. THE CONTENTION OF LD. SR. D.R. THAT HE NEEDS SO ME TIME TO PROCURE THE REPORT FROM THE ASSESSING OFFICER TO WORK OUT THE TAX EFFECT, IS NOT TENABLE BECAUSE WHEN APPAREN TLY, THE APPEAL IN QUESTION IS COVERED UNDER CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER 2015 (SUPRA), THE REVENUE CANNOT IMPORT THE FACTS WITHIN THE KNOWLEDGE OF THE ASSESSING OFFICER TO FURTHER PROLONG THE MATTER. HO WEVER, IN CASE ANY FACT WHICH IS OTHERWISE NOT ON RECORD, WAR RANTS THE RESTORATION OF THE PRESENT APPEAL, THE REVENUE IS A T LIBERTY TO APPROACH THE TRIBUNAL UNDER RELEVANT PROVISIONS OF LAW. 5. IN VIEW OF THE CBDT CIRCULAR NO.21 DATED 10.12.2 015 HAVING RETROSPECTIVE EFFECT AND WHAT HAS BEEN DISCU SSED ABOVE, WE ARE OF THE CONSIDERED VIEW THAT THE AFORE SAID APPEAL IS NOT MAINTAINABLE BECAUSE OF LOW TAX EFFEC T I.E. LESS THAN RS.10,00,000/- HENCE, THE AFORESAID APPEALS FI LED BY THE REVENUE IS HEREBY DISMISSED HAVING BEEN BECOME INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH SEP., 2016. SD./- SD./- (J. S. REDDY) (BEENA A. PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 08.09.2016 SP. 4 I.T.A.NO.1504/DEL/2014 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK 6. BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY. BY ORDER (ITAT, NEW DELHI) S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 8/9/16 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 8/9 SR. PS/PS 7 FILE SENT TO BENCH CLERK 08/09 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER