ACIT, New Delhi V. M/s. RTC Restaurants India Ltd., New Delhi

ITA 2194/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2114 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 13-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.2194/DEL./2015 ASSESSMENT YEAR 2009-210 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-20(2), ROOM NO.219, 2 ND FLOOR, C.R. BUILDING, I.P. ESTATE, NEW DELHI - PIN 110 002. VS M/S. RTC RESTAURANTS LTD., 32, HANUMAN ROAD, NEW DELHI. PAN AAACR7638C (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI SURENDER PAL, SR.D.R. FOR ASSESSEE : -NONE- DATE OF HEARING : 04.09.2018 DATE OF PRONOUNCEMENT : 04.09.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-7, DELHI, DATED 28.01.2015, FOR THE A.Y. 2009-2010. 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 2 ITA.NO.2194/DEL./2015 RTC RESTAURANTS INDIA LTD., NEW DELHI. DATED 11.07.2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. D.R. IN VIEW OF THE ABOVE BOARD CIRCULAR DID NOT PRESS THE ABOVE DEPARTMENTAL APPEAL. WE MAY ALSO NOTE THAT THE APPEAL OF THE DEPARTMENT ABOVE WOULD NOT FALL WITHIN THE EXCEPTIONS PROVIDED IN THE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS HAVE BEEN FILED AGAINST THE INSTRUCTION OF THE BOARD. THE DEPARTMENTAL APPEAL IS DISMISSED AS WITHDRAWN/ NOT PRESSED BY THE LEARNED SR. D.R. 3. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED. 3 ITA.NO.2194/DEL./2015 RTC RESTAURANTS INDIA LTD., NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 04 TH SEPTEMBER, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.