DCIT, Exemption Circle, Ghaziabad V. Mata Jhandewalan Educational Welfare Society, Agra

ITA 1656/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1986 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 08-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: SM C , NEW DELHI) BEFORE SHRI N. K. BILLAIYA , ACCOUNTANT MEMBER ITA NO: - 1656 /DEL/201 8 ( ASSESSMENT YEAR: 20 14 - 15 ) DY. COMMISSIONER OF INCOME TAX EXEMPTION, CIRCLE, GHAZIABAD VS. M/S. MATA JHANDEWALAN EDUCATIONAL WELFARE SOCIETY C/O DR. MPS MEMORIAL COLLEGE OF BUSINESS STUDIES, NEAR NAVEEN SABZI MANDI, NH - 2, SIKANDRA, AGRA APPELLANT RESPONDENT REVENUE BY : SH. ANIL KUMAR SHARMA , SR. DR ASSESSEE BY : NONE DATE OF HEARING : 0 6 .0 9 .2018. DATE OF PRONOUNCEMENT : 07 .09. 2018. ORDER PER: N. K. BILLAIYA , A M THIS APPEAL BY THE REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A) - 2 , AGRA , DATED 30.11.2017 FOR ASSESSMENT YEAR 20 14 - 15 . 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL I N CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO 2 ITA NO. - 1656 /DEL/201 8 . DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFI ED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. D.R. IN VIEW OF THE ABOVE BOARD CIRCULAR DID NOT PRESS THE DEPARTMENTAL APPEAL. WE MAY ALSO NOTE THAT THE APPEAL OF THE DEPARTMENT ABOVE WOULD NOT FALL WITHIN THE EXCEPTIONS PROVIDED IN THE BOARD CIRC ULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS HAVE BEEN FILED AGAINST THE INSTRUCTION OF THE BOARD. THE DEPARTMENTAL APPEAL IS DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED SR. D.R. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 7 .09.2018 . S D / - (N. K. BILLAIYA) ACCOUNTANT MEMBER DATED: 0 7 .0 9 .2018 NEHA / - COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. - 1656 /DEL/201 8 . DATE OF DICTATION 07/ 09/ 2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07/09/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 07/09/2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 07/09/2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 07/09/2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 07/09/2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 0 7 / 0 9 / 2 0 1 8 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 0 7 / 0 9 / 2 0 1 8 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