ITO, Dehradun V. Shri Kamal Narayan Sharma, Dehradun

ITA 192/DEL/2015

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7578 (ITAT-DEHRADUN)
• Duration Of Justice: 6 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 09-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N C UPADHYAYA
• Assessee Lawyers: ROMAN JAIN
• Keywords: Tax effect

Judgement Text

1 ITA NO. 192/DEL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIA L MEMBER ITA NO. 192/DEL/2 015 ( A.Y 2007-08) (THROUGH VIDEO C ONFERENCING) ITO WARD-1(4) DEHRADUN (APPELLANT) VS KAMAL NARAYAN SHARMA 53, E C ROAD DEHRADUN ATMPS2827A (RESPONDENT) APPELLANT BY SH. N. C. UPADHYAYA, CIT DR RESPONDENT BY SH. ROMAN JAIN, CA ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 01/10/2014 PASSED BY CIT(A)-DEHRADUN FOR ASSESSMENT YEAR 2007- 08. 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT INVOLVED IN THIS APPEAL BEING LESS THAN RS. 50 LACS, SQUARELY F ALLS WITHIN THE AMBIT OF CIRCULAR NO. 17/2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRIBING THE TAX EFFECT FOR PREFERRING APP EALS BEFORE TRIBUNAL BY THE REVENUE AND SUBSEQUENT CLARIFICATION ISSUED BY CBDT ON 20 TH AUGUST, 2019. 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD , WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFECT LIMIT PR ESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRIN G APPEALS BEFORE TRIBUNAL BY THE REVENUE. ON PERUSAL OF THE CIRCULAR NO. 17/2 019 DATED 08.08.2019 AND DATE OF HEARING 25.08.2021 DATE OF PRONOUNCEMENT 25.08.2021 2 ITA NO. 192/DEL/2015 THE MATERIALS AVAILABLE ON RECORD, LD. SR. DR COULD NOT POINT OUT AS TO HOW AND WHY SUCH A CIRCULAR IS NOT APPLICABLE TO THE FACTS OF THE CASE. WE FIND THAT THE SUBSEQUENT CLARIFICATION DATED 20.08.2019 MAKES IT VERY CLEAR THAT THE REVISED MONETARY LIMITS SHALL APPLY RETROSPECTIVELY TO PEND ING APPEALS ALSO. THE CIRCULAR IS BINDING ON THE TAX AUTHORITIES. HENCE, WE HOLD THAT THE APPEAL OF THE REVENUE DESERVE TO BE DISMISSED ON ACCOUNT OF LOW T AX EFFECT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND SUBSEQUENT CLARIFICATI ON ON 20.08.2019. ACCORDINGLY, ON ACCOUNT OF LOW TAX EFFECT CASE, WE DISMISS THIS APPEAL OF REVENUE IN LIMINE, WITHOUT GOING INTO THE MERITS OF THE CASE. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 25TH DAY OF AUGUST, 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 25 /08/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 192/DEL/2015