DCIT, New Delhi V. M/s Dhanuka Laboratories Ltd., New Delhi

ITA 162/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0775 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 12-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANDEEP NAGAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON BLE PRESIDENT & SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO - 162 /DEL/201 6 ( ASSESSMENT YEAR: 20 11 - 1 2 ) DCIT CIRCLE - 7 (2) NEW DELHI VS M/S. DHANUKA LABORATORIES LTD. 861, 862, JOSHI ROAD, KAROL BAGH, NEW DELHI PAN AAACD2877R REVENUE BY SH. KUMAR PRANAV, SR. DR ASSESSEE BY SH. SANDEEP NAGAR, CA ORDER PER K. NAR A SIMHA CHARY, J.M. THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - III , DELHI, DATED 10.01.2012 FOR ASSESSMENT YEAR 20 09 - 10 . 2. IT WAS SEEN THAT TAX EFFECT OF THE APPEAL FILED BY THE REVENUE IS BELOW RS.20,00,000/ - THEREFORE, THE LD. DR WAS ASKED AS TO WHY THE APPEALS FILED BY THE REVENUE SHOULD NOT BE DISMISSED DUE TO LOW TAX EFFECT IN THE LIGHT OF THE RECENT CBDT CIRCULAR NO.03/2 018 DATED 11 TH JULY,2018. 3. THE LD. CIT ( DR ) FAIRLY ADMITTED THAT THE TAX EFFECT INVOLVED IN THE IMPUGNED APPEAL IS LESS THAN RS.20 LAKHS AND THEREFORE, THE APPEAL FILED BY THE REVENUE HAVE TO BE DISMISSED. HE, HOWEVER, REQUESTED THAT IF AT ANY POINT O F TIME IT IS NOTICED THAT THE CASE OF THE REVENUE FALLS UNDER ANY OF THE AMENDED PARA 10 OF THE CIRCULAR VIDE NOTIFICATION DATE OF HEARING 1 9 .09.2018 DATE OF PRONOUNCEMENT 19 .09.2018 ITA NO. 1 62 /DEL/201 6 2 DATED 20.08.2018, THE REVENUE SHOULD BE ALLOWED TO FILE MISCELLANEOUS APPLICATION FOR REVIVAL OF THE APPEAL. 4. AFTER HEARING THE LD . DR AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD WE FIND THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IN EACH OF THE IMPUGNED APPEAL IS ADMITTEDLY BELOW RS.20 LAKHS. THEREFORE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE IN V IEW 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 AMENDED PARA 10 OF THE SAID CIRCULAR VIDE NOTIFICATION DATED 20.08.2018, THE REV ENUE IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR REVIVAL OF THE APPEAL. THE APPEALS FILED BY THE REVENUE ARE ACCORDINGLY DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED I N THE OPEN COURT ON 1 9 .09.2018 S D / - S D / - ( G.D. AGRAWAL) (K. NAR A SIMHA CHARY) PRESIDENT JUDICIAL MEMBER DATED: 1 9 .09.2018 NEHA COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO. 1 62 /DEL/201 6 3 DATE OF DICTATION 19.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 19.09.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 19.09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 19.09.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 19.09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 19.09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.09.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER