ITO, Ward-1(3), Dehradun V. Hotel Control P. Ltd, Dehradun

ITA 2018/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9602 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 22-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHAN LAL JASHI
• Keywords: Retrospective amendment; Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN CIRCUIT BENCH, NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR , ACCOUNTANT MEMBER ITA NO. 2018/DEL./2018, A.Y. : 2014-15 ITO WARD-1(3), DEHRADUN VS M/S. HOTEL CONTROL PVT. LTD. (HOTEL SAVOY), LIBRARY BAZAR, GANDHI CHOWK, MUSSOORIE, DEHRADUN (APPELLANT) (RESPONDENT) (PAN : AAACH4096E ASSESSEE BY : NONE REVENUE BY : SH. MOHAN LAL JASHI, SR. DR DATE OF HEARING: 13.07.2021 DATE OF PRONOUNCEMENT: 13.07.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORDER DATED 14/12/2017 OF CIT(A)-DEHRADUN, FOR AY 2 014- 15. 2. PERUSAL OF THE AFORESAID APPEAL FILED BY THE RE VENUE APPARENTLY SHOW THAT THE SAME IS HAVING LOW TAX EFF ECT AS PER CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 VIDE WHICH THE REVENUE HAS BEEN DIRECTED NOT TO PREFER ANY APPEAL IN CASE THE TAX EFFECT IS LESS THAN RS.50,00,000/- AND THIS FACTUAL POSITION HAS BEEN FAIRLY ITA NO.2018/DEL./2018 2 CONCEDED BY THE LD. D.R. THE LD. A.R. CONTENDED TH AT THE APPEAL OF THE REVENUE MAY BE DISMISSED IN THE LIGHT OF CBDT C IRCULAR (SUPRA). 3. WE HAVE HEARD THE PARTIES ON THE ISSUE IN CONTR OVERSY AND PERUSED THE MATERIAL ON RECORD. PERUSAL OF CBDT CIR CULAR (SUPRA) SHOWS THAT MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTMENT BEFORE THE TRIBUNAL, HON'BLE HIGH COURT AND HON'BLE SUPREME COURT HAS BEEN REVISED. 4. IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 HAVING RETROSPECTIVE EFFECT AS COORDINATE BENC H OF THE TRIBUNAL IN CASE OF DINESH MADHAVLAL PATEL [TS-469-ITAT-2019(AHD)] 2019-TIOL-1556-ITAT-AHM DATED 14 TH AUGUST, 2019 HAS ALREADY DECIDED THE ISSUE AS TO THE APPLICABILITY O F THE CAPTIONED CIRCULAR TO THE PENDING APPEALS IN AFFIRMATIVE AND WHAT HAS BEEN DISCUSSED ABOVE, WE ARE OF THE CONSIDERED VIEW THAT THE AFORESAID APPEAL IS NOT MAINTAINABLE BECAUSE OF LOW TAX EF FECT I.E. LESS THAN RS.50,00,000/- HENCE, THE AFORESAID APPEALS FILED B Y THE REVENUE IS HEREBY DISMISSED HAVING BEEN BECOME INFRUCTUOUS. H OWEVER, IN CASE, THE PRESENT APPEAL IS FOUND TO BE MAINTAINABL E AT ANY STAGE FOR ANY TECHNICAL REASONS, THE DEPARTMENT SHALL BE AT LIBERTY TO SEEK RECALL OF THIS ORDER UNDER RELEVANT PROVISIONS OF L AW. ORDER PRONOUNCED IN OPEN COURT ON THIS 13 TH DAY OF JULY, 2021. SD/- SD/- (AMIT SHUKLA) ( DR. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBE R *BINITA*