ACIT, CENTRAL CIRCLE- 3, NEW DELHI V. BRIJ BHUSHAN SINGAL, NEW DELHI

ITA 1599/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2654 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 07-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI
• Assessee Lawyers: RAHUL CHAURASIA
• Keywords: Tax effect
• Section: 22; 132

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A BEN CH, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER, AND SHRI O. P. KANT, ACCOUNTANT MEMBER ITA NO.1599/DEL/2018 A.Y. 2010-11 ACIT, VS. BRIJ BHUSHAN SINGAL CENTRAL CIRCLE-3 W-29, GREATER KAILASH NEW DELHI PART-2, NEW DELHI-110048 APPELLANT BY : SH. SATPAL GULATI, CIT DR RESPONDENT BY : SH. RAHUL CHAURASIA, CA DATE OF HEARING : 22.02.2021 DATE OF PRONOUNCEMENT : 22. 02.2021 ORDER PER O.P. KANT , AM : 1 . THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER DATED 30.12.2016 PASSED BY THE ASSESSING OFFICER U/S. 132 OF THE INCOME TAX ACT, 1961 FOR ASSESSMENT YEAR 2010-11. 2. AT THE OUTSET, THE LEARNED SR. DR BROUGHT TO OUR A TTENTION THAT CBDT, VIDE CIRCULAR NO. 17/2019 DATED 08 TH AUGUST, 2019, HAS DECIDED THAT THE REVENUE WOULD NOT PREFER ANY APPEA L BEFORE THE TRIBUNAL, IF THE TAX EFFECT IS LESS THAN RS.50 LAKH S. THEREFORE, HE 2 PLEADED THAT THE APPEAL OF THE REVENUE BE DECIDED A S PER THE INSTRUCTION OF THE CBDT. 3. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFE RENCING AND PERUSED THE RELEVANT RECORD. WE FIND THAT THE C BDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019, HAS ENHANCED THE MONETARY LIMIT FOR FILING OF APPEALS BY THE DEPARTM ENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS.20 LAKHS TO R S.50 LAKHS. THE SAID CIRCULAR ALSO MAKES REFERENCE TO THE EARLI ER CIRCULAR NO. 3/2018, DATED 11.7.2018 AND, ESPECIALLY STATES THAT AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATION, THE BOARD HAS DECIDED TO ENHANCE THE MONETARY LIMIT FOR FILING OF THE APPEAL S. THIS CIRCULAR IS NOT IN SUPERSESSION OF THE EARLIER CIRCULAR BUT ONL Y AMENDS THE MONETARY LIMITS AS WELL AS GIVES CLARIFICATION WITH REGARD TO PARAGRAPH 5 OF THE EARLIER CIRCULAR. THIS, INTER ALIA, MEANS THAT ALL THE OTHER CONDITIONS MENTIONED IN THE EARLIER CIRCU LAR NO. 3 OF 2018 DATED 11.7.2018 WILL APPLY MUTATIS MUTANDIS INCLUDING THAT, IT WILL APPLY TO ALL THE PENDING APPEALS. 4. FURTHER, CBDT VIDE CIRCULAR DATED 20 TH AUGUST, 2019 (F. NO. 279/19-93/2018-ITJ), HAS CLARIFIED THAT IT WILL APP LY TO ALL PENDING APPEALS. THUS, IN VIEW OF THE AFORESAID CIRCULAR, T HE APPEALS OF THE REVENUE ARE DISMISSED AS NON-MAINTAINABLE AS THE TA X EFFECT INVOLVED IN THE APPEALS ARE BELOW RS.50 LAKHS. HOWE VER, IT IS MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FILE MIS CELLANEOUS APPLICATION FOR RECALLING OF THE ORDER, IF THE TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMIT OF RS.50,00,000/- OR ANY OF THE 3 CONDITIONS ETC., AS AVAILABLE IN THE AMENDMENT CARR IED OUT IN PARA 10 OF CIRCULAR NO. 3/2018, DATED 20.08.2018, IS MAD E OUT. 5. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUN ORDER PRONOUN ORDER PRONOUN ORDER PRONOUNCED IN THE OPEN COURT ON CED IN THE OPEN COURT ON CED IN THE OPEN COURT ON CED IN THE OPEN COURT ON 2 22 22 22 2 N NN ND DD D FEBRUARY, 2021 FEBRUARY, 2021 FEBRUARY, 2021 FEBRUARY, 2021 SD/- SD/- (AMIT SHUKLA) (O.P KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:22.02.2021 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 22.02.202 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22.02.202 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 22.02.202 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 22.02.202 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 22.02.202 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 22.02.202 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 22.02.202 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER