ACIT, New Delhi V. M/s. Kafila Hospitality & Travels Pvt. Ltd., New Delhi

ITA 1599/DEL/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9357 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N MONGA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.1599/DEL/2016 ASSESSMENT YEAR: 2011-12 ACIT, CIRCLE-14(1), NEW DELHI. VS. KAFILA HOSPITALITY & TRAVELS PVT. LTD., 10185-C, ARYA SAMAJ ROAD, KAROL BAGH, NEW DELHI. PAN: AAACD3853F (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MANU MONGA, ADVOCATE & SHRI P.N. MONGA, ADVOCATE REVENUE BY : SHRI AMIT KATOCH, SR.DR DATE OF HEARING : 19.12.2018 DATE OF PRONOUNCEMENT: 19.12.2018 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 5 TH JANUARY, 2016 OF THE CIT(A)-17, NEW DELHI, RELATING TO ASSESSMEN T YEAR 2011-12. 2. THE LD. AR, AT THE OUTSET, SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.20 LAC AND, THERE FORE, IN VIEW OF THE RECENT CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018, THE APPEAL FILED BY THE REVENUE IS NOT ITA NO.1599/DEL/2016 2 MAINTAINABLE AND HAS TO BE DISMISSED. THE LD. DR F AIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS, A DMITTEDLY, BELOW RS.20 LAC. WE, THEREFORE, HOLD THAT THE APPEAL FILED BY THE REVENU E IS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018 WHICH IS APPLICABLE EVEN TO PENDING APPEALS. HOWEVER, IF THE REVENUE, AT ANY POINT OF TIME, FINDS THAT THE CASE OF THE REVENUE FALLS UNDER ANY OF THE CLAUSES AS PER AMEND ED PARA 10 OF THE SAID CIRCULAR, VIDE NOTIFICATION DATED 20 TH AUGUST, 2018, THE REVENUE IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR REVIVAL OF THE APPEAL . THE APPEAL FILED BY THE REVENUE IS, ACCORDINGLY, DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 9.12.2018 AT THE TIME OF HEARING. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTAN T MEMFBER DATED: 19 TH DECEMBER, 2018 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI