DCIT, New Delhi V. Sh. Avijit Chaliha, Gurgaon

ITA 1774/DEL/2013

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3937 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-08-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 26-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LD CITAIII NEW SHRI D S R AWAT
• Keywords: Tax effect
• Section: 268A

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 NOS. 4534 & 4535/DEL/2010 ASSESSMENT YEARS: 2002-03 & 2003-04 ACIT, CIRCLE 48(1), ROOM NO. 624, 6 TH FLOOR, MAYUR BHAWAN, CONNUGHT PLACE, NEW DELHI 110001 VS. SHRI AVIJIT CHALIHA, HOUSE NO. 6-C, SECTOR-15A, NOIDA UTTAR PRADESH (PAN: ABXPC5353L) ( APPELLANT ) (RESPONDENT) ITA NO. 1774/DEL/2013 ASSESSMENT YEAR: 2005-06 D CIT, CIRCLE 48(1), ROOM NO. 505, 5 TH FLOOR, D- BLOCK, SPM CIVIC CENTRE, NEW DELHI 110001 VS. SHRI AVIJIT CHALIHA, C/O HUAWAI TELECOMMUNICATION PVT. LTD., 14 TH FLOOR, TOWER- C, UNITECH CYBER PARK, SECTOR-39, GURGAON, HARYANA-122002 (PAN: ABXPC5353L) (APPELLANT) (RESPONDENT) ORDER PER H.S. SIDHU, JM: THESE 03 APPEALS BY THE REVENUE ARE DIRECTED A GAINST THE RESPECTIVE ORDERS PASSED BY THE LD. CIT(A)-III , NEW DEPARTMENT BY SHRI D.S. R AWAT, SR. DR. ASSESSEE BY MS. PREETI GOEL, ADV. 2 DELHI IN RELATION TO ASSESSMENTS YEARS 2002-03, 200 3-04 & 2005-06. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE AS SESSEE HAS FILED A LETTER DATED 19.8.2019 IN EACH APPEAL STATING THEREIN THAT THE TAX EFFECT INVOLVED IN RESPECT OF ASSESSMENT YEAR 2002-03 IS RS. 31,41,397/-; ASSESSM ENT YEAR 2003-04 RS. 35,38,229/- AND ASSESSMENT YEAR 20 05- 06 RS. 13,01,858/- MEANING THEREBY THAT THE TAX EFF ECT IN THE DEPARTMENTAL APPEALS IS LESS THAN RS.50 LAKHS, HENCE, SHE REQUESTED THAT THE APPEALS OF THE REVENUE MAY B E DISMISSED IN VIEW OF LATEST CBDT CIRCULAR NO. 17/ 2019 DATED 08.08.2019 WHEREIN THE MONETARY LIMIT FOR FI LING THE APPEAL BEFORE THE APPELLATE TRIBUNAL BY THE DEPARTM ENT HAVE BEEN ENHANCED TO RS.50 LAKHS. 3. IT IS NOTED THAT VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE T AX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETR OSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFOR TH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED T AX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. 3 RECENTLY, THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AMENDED ITS EARLIER CIRCULAR NO.3/2018 ( SUPRA) WHEREBY IT HAS BEEN DIRECTED THAT MONETARY LIMIT FO R 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 TR IBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AME ND ITS EARLIER CIRCULAR NO.3/2018 DATED 11.7.2018 (SUP RA), THEREFORE, ALL THE CONDITIONS OF EARLIER CIRCULAR N O.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 TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH MADHVLAL PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99). 4. LD. CIT(DR) DID NOT CONTROVERT THE AFORESAID PROPOSITION. 5. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES A S EXPLAINED ABOVE AND IN VIEW OF THE AFORESAID CBDT 4 CIRCULARS 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 PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99), ALL THESE 03 APPEALS OF THE DEPARTMENT ARE DISMISSED. 6. IN THE RESULT, ALL THE 03 APPEALS FILED BY THE DEPARTMENT ARE DISMISSED. THE DECISION IS PRONOUNCED ON 22.08.2019. SD/- SD/- (ANADEE NATH MISSHRA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22.08.2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI 5