ACIT, New Delhi V. Sh. Hazi Qamruddin, Delhi

ITA 1851/DEL/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1021 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 31-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 54B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SHRI R. K. PANDA , ACCOUNTANT MEMBER AND S MT . BEENA A. PILLAI, JUDICI A L MEMBER ITA NO. 1851 /DEL/201 5 ASSESSMENT YEAR: 20 09 - 10 ACIT CIRCLE - 59(1) , ROOM NO. 101, F - BLOCK, VIKAS BHAWAN NEW DELHI VS SH. HAZI QAMRUDDIN 54B , RAKAB GANJ, BEHIND DELITE CINEMA , DELHI - 110006 PAN : AAAPQ92 9 2L (APPELLANT) (RESPONDENT) APPELLANT BY SH. AMIT KATOCH, SR. DR RESPONDENT BY NONE DATE OF HEARING: 2 9 / 1 1 /2018 DATE OF PRONOUNCEMENT: 29 /1 1 /2018 ORDER PER R.K. PANDA, AM: TH IS APP EAL FILED BY THE R EVENUE IS DIRECTED AGAINST THE ORDER DATED 2 1 .0 1 .2015 OF THE CIT(A) - 19 , NEW DELHI RELATING TO A.Y. 20 0 9 - 10 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE S ERVICE OF NOTICE. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. THE LD. DR FAIRLY CONCEDED THAT 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 AMENDED PARA 10 OF THE CIRCULAR VIDE NOTIFICATION DATED 20.08.2018, TH E 2 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 THE IMPUGNED AP PEAL 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 WHICH IS APPLICABLE EVEN TO PENDING APPEAL S . HOWEVER, IF THE REVENUE , AT ANY POINT OF TIME F INDS 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 LIBERTY 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 COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 29 . 1 1 .2018 . SD/ - SSSSHH / - SD/ - ( BEEN A. PILLAI) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29 - 1 1 - 201 8 . *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 REGI STRAR ITAT , NEW DELHI 3 DATE OF DICTATION 2 9 . 1 1 .2018 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 PRO NOUNCEMENT 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 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FIL E GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER