ITO, New Delhi V. Rajesh Bansal, New Delhi

ITA 17/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6201 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 01-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S S GUPTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SHRI KULDIP SINGH , JUDICIAL MEMBER AND DR . B.R.R. KUMAR , ACCOUNTANT MEMBER ITA NO. 17 /DEL/201 6 ASSESSMENT YEAR: 20 11 - 12 ITO, WARD 71 ( 2 ) NEW DELHI VS RAJESH BANSAL LUV - 303, AGARSEN AAWAS, I. P. EXTENSION, PARPARGANJ, NEW DELHI - 110092 PAN AAHPB7993C (APPELLANT) (RESPONDENT) APPELLANT BY SH. AMIT KATOCH , SR. DR RESPONDENT BY SH. S. S. GUPTA, C.A. DATE OF HEARING: 2 4 / 0 1 /201 9 DATE OF PRONOU NCEMENT: 25/ 0 1/201 9 ORDER PER B. R. R KUMAR AM: TH IS APP EAL FILED BY THE R EVENUE IS DIRECTED AGAINST THE ORDER DATED 12.10.2015 OF THE CIT(A) - 2 1 , NEW DELHI RELATING TO A.Y. 20 11 - 12 . 2. THE LD. COUNSEL FOR THE ASSESSEE , AT THE OUTSET , SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.20 LAKHS. T HEREFORE, IN VIEW OF THE LATEST CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY,2018, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. 3. THE LD. DR FAIRLY CONCEDED TH AT THE T AX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.20 LAKHS AND THEREFORE, THE APPEAL FILED BY THE REVENUE HA S TO BE DISMISSED . HE , HOWEVER, REQUESTED THAT , IF , AT ANY POINT OF TIME IT IS NOTICED THAT THE CASE OF THE REVENUE FALLS UNDER ANY OF THE 2 AMENDED PARA 10 OF THE CIRCULAR VIDE NOTIFICATION DATED 20.08.2018, THE REVENUE SHOULD BE ALLOWED TO FILE MISCELLANEOUS APPLICATION FOR REVIVAL OF THE APPEAL. 4 . AFTER HEARING BOTH THE SIDES AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RE CORD WE FIND THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IN THE IMPUGNED APPEAL IS ADMITTEDLY BELOW RS.20 LAKHS. THEREFORE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018 W HICH IS APPLICABLE EVEN TO PENDING APPEAL S . 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 REVENUE IS AT L IBERTY TO FILE MISCELLANEOUS APPLICATION FOR REVIVAL OF THE APPEAL. THE APPEAL FILED BY THE REVENUE IS ACCORDINGLY DISMISSED. 5 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COU RT AT THE TIME OF HEARING ITSELF I.E. ON THIS 2 4 . 0 1 .201 9 . SD/ - SD/ - ( KULDIP SINGH ) ( B. R. R KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 - 0 1 - 201 9 . *NEHA* COPY OF ORDER TO : - 1 ) THE APPELLANT 2 ) THE RESPONDENT 3 ) THE CIT 4 ) THE CIT(A) 5 ) THE DR, I.T.A.T., NEW DELHI BY ORDER ASSISTANT REGISTRAR ITAT , NEW DELHI 3 DATE OF DICTATION 24.01.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 25.01.2019 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 REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER