ITO, New Delhi V. M/s. Brown Multi- Wall Paper Bags Ltd., Faridabad

ITA 1944/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2848 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 11-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Tax effect
• Section: 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.1944/DEL./2016 ASSESSMENT YEAR 2008-2009 THE INCOME TAX OFFICER, WARD-5(2), ROOM NO.379, C.R. BUILDING, NEW DELHI. PIN 110 002. VS., M/S. BROWN MULTI-WALL PAPER BAGS LTD., 14/4, MATHURA ROAD, FARIDABAD. HARYANA PIN-121003. PAN AAACP2617H (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. FOR ASSESSEE : - NONE - DATE OF HEARING : 29.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-14, NEW DELHI, DATED 01.02.2016, FOR THE A.Y. 2008-2009, CHALLENGING THE DELETION OF DISALLOWANCE OF EXPENSES OF RS.42,02,87 6/- AND RS.5 LAKHS. 2. THE DEPARTMENTAL APPEAL WAS REFIXED FOR HEARING BECAUSE EARLIER ORDER OF THE TRIBUNAL WAS RECALLED WHILE 2 ITA.NO.1944/DEL./2016 M/S. BROWN MULTI-WALL PAPER BAGS LTD., FARIDABAD, HARYANA. ALLOWING THE M.A. OF THE REVENUE IN MA.NO.575/2017 DATED 11.03.2019. 3. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.50 LAKHS. 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 DEPARTM ENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE T HE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO B E FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW T HE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AMENDED THE 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 3 ITA.NO.1944/DEL./2016 M/S. BROWN MULTI-WALL PAPER BAGS LTD., FARIDABAD, HARYANA. DATED 08.08.2019 HAVE BEEN ISSUED TO AMEND ITS EARL IER CIRCULAR NO.3/2018 (SUPRA), THEREFORE, ALL THE COND ITIONS OF EARLIER CIRCULAR NO.3/2018 SHALL APPLY ACCORDINGLY. 4. THE LD. D.R. IN VIEW OF THE ABOVE BOARDS CIRCULARS DID NOT PRESS THE DEPARTMENTAL APPEAL. TH E CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULARS. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPE AL IS FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO AB OVE AND THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE T O BE DISMISSED. 5. IN THE RESULT, APPEAL OF THE DEPARTMENT DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 2 ND SEPTEMBER, 2019 VBP/- 4 ITA.NO.1944/DEL./2016 M/S. BROWN MULTI-WALL PAPER BAGS LTD., FARIDABAD, HARYANA. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI. DATE OF DICTATION 29.08.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 29.08.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 02.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 02.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 02.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 02.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 03. 09.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER. 5 ITA.NO.1944/DEL./2016 M/S. BROWN MULTI-WALL PAPER BAGS LTD., FARIDABAD, HARYANA.