ACIT,Circle-3(1), Chandigarh V. M/s Worldwide Immigration Consultancy Services Ltd, Chandigarh

ITA 221/CHANDI/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8907 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 04-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 221/CHD/2020 / ASSESSMENT YEAR : 2012-13 THE ACIT, CIRCLE-3(1), CHANDIGARH . VS M/S WORLDWIDE IMMIGRATION CONSULTANCY SERVICES LTD., SCO 2415-16, SECTOR 22-C, CHANDIGARH. ./ PAN NO: AAACW1564A / APPELLANT / RESPONDENT ! / REVENUE BY : SHRI SANDIP DAHIYA, CIT '# ! / ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE $ % #&/ DATE OF HEARING : 04.01.2021 '()* #&/ D ATE OF PRONOUNCEMENT : 07.01.2021 HEARING CONDUCTED VIA WEBEX *,/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE WHEREIN THE CORRECTNESS OF THE ORDER DATED 26.12.20 19 OF CIT(A)-1 CHANDIGARH PERTAINING TO 2012-13 ASSESSMEN T YEAR IS ASSAILED ON THE FOLLOWING EFFECTIVE GROUND : 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LD.CIT(A) HAS ERRED IN QUASHING THE ORDER OF AO ONLY BY STATI NG THAT HON'BLE ITAT HAS QUASHED THE ORDER U/S 263 OF THE ACT WITHO UT DISCUSSING THE MERITS OF THE CASE WHEN THE DEPARTMENT IS ALREADY I N HIGH COURT ITA 221/CHD/2020 A.Y.2012-13 PAGE 2 OF 3 AGAINST THE ORDER OF HON'BLE ITAT WITH RESPECT TO O RDER U/S 263 OF THE ACT. 2. AT THE TIME OF HEARING, ATTENTION OF THE PARTIE S WAS INVITED TO THE TAX EFFECT INVOLVED. IT IS SEEN THA T THE AO STATES THAT IS RS. 3,09,000/-. THE LD. CIT-DR AGREE D THAT THE TAX EFFECT AT STAKE IS BELOW THE LIMIT IN TERMS OF THE LATEST CBDT CIRCULAR DATED 08.08.2019 WHEREIN THE DEPARTMENT HAS SPECIFIED THE MONETARY LIMIT FOR AN APPEAL TO BE FILED BY THE REVENUE BEFORE THE ITAT AS RS. 5 0 LACS AND THUS HE WOULD HAVE NOTHING FURTHER TO SAY. 3. LD. AR EVEN OTHERWISE SAID THAT THE LD. CIT(A) H AS FOLLOWED THE ORDER OF THE ITAT. 4. BOTH THE PARTIES HAVE BEEN HEARD. 5. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, THE PRESENT APPEAL FILED BY THE DEPA RTMENT IS DISMISSED DUE TO LOW TAX EFFECT. IT IS, HOWEVER, CLARIFIED THAT THE DISMISSAL OF THE ABOVE APPEAL SHALL NOT BE TAKEN TO BE AFFIRMATION OF THE ORDER OF THE CIT(A) ON MER ITS. THE LEGAL ISSUE RAISED BY THE REVENUE IS BEING LEFT OPE N TO BE ADJUDICATED IN AN APPROPRIATE CASE. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. ITA 221/CHD/2020 A.Y.2012-13 PAGE 3 OF 3 6. IN THE RESULT THE APPEAL OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED ON 7 TH JANUARY,2021. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + (, #-. /.#/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ 0#/ CIT 4. $ 0# ()/ THE CIT(A) 5. .34 #5, & 5, 7894:/ DR, ITAT, CHANDIGARH 6. 49 ;%/ GUARD FILE (, $ / BY ORDER, < / ASSISTANT REGISTRAR