DCIT, New Delhi V. Shri Amit Agarwal, Muzaffarnagar

ITA 1665/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5321 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S RAWAT
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO. 5416/DEL/2015 ASSESSMENT YEAR: 2011-12 INCOME TAX OFFICER, WARD-2, MODEL TOWN, REWARI VS. M/S P.L. & SONS INFRASTRUCTURE (P) LTD., 555, QUTABPUR MOHALLA, DISTT. REWARI, HARYANA (PAN: AAECP9607R) (APPELLANT) (RESPONDENT) ITA NO. 5428/DEL/2015 ASSESSMENT YEAR: 2009-10 ACIT, CENTRAL CIRCLE-3, ROOM NO. 322, ARA CENTRE, JHANDEWALAN EXTENSION, NEW DELHI VS. M/S BHUSHAN ENERGY LTD., 7 TH FLOOR, BHUSHAN CENTRE, HAYAT REGENCY COMPLEX, BHIKAJI CAMA PLACE, NEW DELHI 110 066 (PAN: AACCB7445H) (APPELLANT) (RESPONDENT) DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY SH. LALIT MOHAN, CA DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY SHRI SANJEEVA NARAYAN, CA 2 ITA NO. 1665/DEL/2017 ASSESSMENT YEAR: 2014-15 DCIT, CENTRAL CIRCLE-28, ROOM NO. 317, ARA CENTRE, JHANDEWALAN EXTENSION, NEW DELHI VS. SH. AMIT AGARWAL, HOUSE NO. 122, SOUTH BHOPA ROAD, NEW MANDI MUZAFFARNAGAR (PAN: AACCPA1463F) (APPELLANT) (RESPONDENT) ITA NO. 1934/DEL/2017 ASSESSMENT YEAR: 2012-13 ITO, WARD 1(2), GURGAON VS. SH. ANIL KUMAR YADAV, S/O SH. BALWANT SINGH, H.NO. 464, NEAR GOVT. HIGH SCHOOL, VILLAGE SHIOHPUR, GURGAON (PAN: ACGPY5208E) (APPELLANT) (RESPONDENT) ITA NO. 2345/DEL/2017 ASSESSMENT YEAR: 2011-12 ADDL. CIT, SPECIAL RANGE-1, ROOM NO. 159A, 1 ST FLOOR, C.R. BUILDING, NEW DELHI VS. M/S ARTECH INFOSYSTEMS PVT. LTD. 47, CONNAUGHT PLACE, NEW DELHI 110 001 (PAN: AAACS2973F) (APPELLANT) (RESPONDENT) DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY NONE DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY NONE DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY NONE 3 ITA NO. 2562/DEL/2017 ASSESSMENT YEAR: 2012-13 ITO, WARD 50(3), NEW DELHI ROOM NO. 1407, BLOCK-E- 2, 14 TH FLOOR, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, MINTO ROAD, NEW DELHI 110 002 VS. SMT. ANU MAHAJAN, B-61, NEW RAJINDER NAGAR, NEW DELHI (PAN: AKPPM7994N) (APPELLANT) (RESPONDENT) ITA NO. 3200/DEL/2017 ASSESSMENT YEAR: 2011-12 ITO, WARD 2(3), NEW DELHI VS. M/S AMRAPALI AADYA TRADING AND INVESTMENT PVT. LTD., 13, VAISHALI, LALA JAGAT NARAIN MARG, PITAMPURA, DELHI 110 088 (PAN: AAECA3909P) (APPELLANT) (RESPONDENT) ORDER PER BENCH : THESE 07 APPEALS BY THE REVENUE ARE DIRECTED A GAINST THE RESPECTIVE ORDERS PASSED BY THE DIFFERENT LD. CIT(A ), NEW DELHI IN RELATION TO RESPECTIVE ASSESSMENTS YEARS. DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY NONE DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY NONE 4 2. ADMITTEDLY, THE TAX EFFECT IN THESE DEPARTMENTA L APPEALS IS LESS THAN RS.50 LAKHS. VIDE CIRCULAR NO.3/2018 DATE D 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. A CT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE AP PEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED T HAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING A PPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PEND ING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. RECENTLY, THE CBDT VIDE CIRCULAR NO.1 7/2019 DATED 08.08.2019 AMENDED ITS EARLIER CIRCULAR NO.3/2 018 (SUPRA) WHEREBY IT HAS BEEN DIRECTED THAT MONETARY LIMIT FOR FILING THE DEPARTMENTAL APPEAL IN INCOME TAX CASES MAY BE ENHANCED FURTHER THROUGH THIS AMENDMENT IN PARA-3 O F THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE MONET ARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TRIBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DAT ED 08.08.2019 HAVE BEEN ISSUED TO AMEND ITS EARLIER CIRC ULAR NO.3/2018 DATED 11.7.2018 (SUPRA), THEREFORE, ALL THE CONDITIONS OF EARLIER CIRCULAR NO.3/2018 SHALL APPLY ACCORDINGLY. THIS VIEW IS SUPPORTED BY THE ITAT, AHEMEDABAD A BENCH DECISION DATED 14 TH AUGUST, 2019 PASSED IN THE CASE OF INCOME 5 TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH MADHVLAL PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998- 99). 3. LD. CIT(DR) DID NOT CONTROVERT THE AFORESAID PROPO SITION. 4. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES AS EXPLAINED ABOVE AND IN VIEW OF THE AFORESAID CBDT C IRCULARS AS WELL AS DECISION DATED 14 TH AUGUST, 2019 OF THE ITAT, AHEMEDABAD A BENCH PASSED IN THE CASE OF INCOME TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH MADHVLAL PA TEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998 -99), ALL THESE 07 APPEALS OF THE DEPARTMENT ARE DISMISS ED. 5. IN THE RESULT, ALL THE 07 APPEALS FILED BY THE DEP ARTMENT ARE DISMISSED. THE DECISION IS PRONOUNCED ON 21.08.2019. SD/- SD/- (ANADEE NATH MISSHRA) (H.S. S IDHU) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 21.08.2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI