ITO, New Delhi V. Institute of Road Traffic Education, New Delhi

ITA 1966/DEL/2015

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 8333 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO.1966/DEL/2015 ASSESSMENT YEAR: 2010-11 ITO, WARD 1(2) NEW DELHI ROOM NO.2417, 24 TH FLOOR, E-2 BLOCK, PRATYAKSH KAR BHAWAN, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, JAWAHAR LAL NEHRU MARG, NEW DELHI 110 0002 VS. INSTITUTE OF ROAD TRAFFIC EDUCATION, B-128, DDA SHEDS, OKHLA INDUSTRIAL AREA, PHASE-1, NEW DELHI 110 020 (PAN: AAAA0049G) (APPELLANT) (RESPONDENT) AND C.O. NO. 317/DEL/2015 (IN ITA NO. 1966/DEL/2015) ASSESSMENT YEAR: 2010-11 INSTITUTE OF ROAD TRAFFIC EDUCATION, B-128, DDA SHEDS, OKHLA INDUSTRIAL AREA, PHASE-1, NEW DELHI 110 020 (PAN: AAAA0049G) VS. ITO, WARD 1(2) NEW DELHI ROOM NO.2417, 24 TH FLOOR, E-2 BLOCK, PRATYAKSH KAR BHAWAN, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, JAWAHAR LAL NEHRU MARG, NEW DELHI 110 0002 (APPELLANT) (RESPONDENT) 2 ORDER PER H.S. SIDHU, J.M.: THIS APPEAL BY THE REVENUE AND CROSS OBJECTION B Y THE ASSESSEE AGAINST THE ORDER PASSED BY THE LD. CIT( A) IN RELATION TO ASSESSMENT YEAR 2010-11. 2. THE LEARNED DR SUPPORTED THE ORDER OF THE ASSESS ING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT THE TAX EFFE CT INVOLVED IN THIS APPEAL IS LESS THAN RS.20,00,000/-. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT RECENTLY THE CBDT HAS ISSUED CIRCULAR NO. 03 OF 2018, DATED 11TH JULY, 20 18 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT T O RS.20,00,000/- FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. 4. FROM THE AFORE-NOTED CIRCULAR, IT IS PALPABLE TH AT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS AL SO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR-CUT DIREC TION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEAL FIL ED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.20,00,000/ -. GOING BY THE PRESCRIPTION OF THE AFORE-NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTAN T APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFEC T IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT , I.E., RS. 20,00,000/- FOR NOT FILING THE APPEAL BEFORE THE TR IBUNAL. ACCORDINGLY, WE DISMISS THE INSTANT APPEAL FILED BY THE REVENUE WITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS DEPARTMENT BY SH. K. HAUTHANG, SR. DR. ASSESSEE BY SH. ABHISHEK K. ANAND, ADV. 3 AT LIBERTY TO FILE MISCELLANEOUS APPLICATION, IF TH E TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMITED OF RS. 20,00,000/- OR OTHERWISE. ACCORDINGLY, THE APPEAL OF THE REVENUE S TANDS DISMISSED. 5. AS REGARDS ASSESSEES CROSS OBJECTION IS CONCERN ED, SINCE WE HAVE ALREADY DISMISSED THE REVENUES APPEAL ON A CCOUNT OF LOW TAX EFFECT INVOLVED, AS AFORESAID, HENCE, THE C ROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS AND, T HEREFORE, WE DISMISS THE SAME. 6. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. THE DECISION IS PRONOUNCED ON 04 TH OCTOBER, 2018. SD/- SD/- (ANADEE NATH MISSHRA) (H. S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04 TH OCTOBER, 2018. SRBHATNAGAR COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 4