ITO, Noida V. Smt. Baljinder Gill, Noida

ITA 2270/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6812 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 16-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR JIWANI
• Keywords: Tax effect

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH B, NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 2270/DEL./2015 ASSESSMENT YEAR: 2010-11 INCOME-TAX OFFICER, WARD 1(2), NOIDA. (APPELLANT) VS. SMT. BALJINDER GILL, M-6, SECTOR-25, NOIDA. (PAN : AHQPG9641J). (RESPONDENT) APPELLANT BY SH. VIJAY KUMAR JIWANI, SR. DR RESPONDENT BY NONE ORDER PER L.P. SAHU, A.M.: THIS APPEAL AT THE INSTANCE OF REVENUE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) IN RELATION TO THE CAPTIONED ASSESSMENT YEAR. 2. DURING THE COURSE OF HEARING, THE LD. DR, ALTHO UGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FAC T THAT TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.20,00,000/- AND THAT THE SAME IS NOT M AINTAINABLE IN VIEW OF RECENT CIRCULAR OF CBDT NO. 3/2018 DATED 11 TH JULY, 2018, WHEREBY THE MONETARY LIMIT OF TAX EFFE CT FOR NOT FILING APPEALS BEFORE THE TRIBUNAL HAS BEEN REVISED TO RS.20,00,000/-. NONE IS PRESENT ON BEHALF OF THE ASSESSEE. 3. HAVING CONSIDERED THE RECORDS IN THE LIGHT OF AB OVE CIRCULAR, WE FIND THAT THE ABOVE CIRCULAR OF CBDT ON PECUNIARY LIMIT HAS BEEN ISSUED IN SUPERSESSION OF EARLIER CBDT CIRCULAR NO. 21 OF 2015 DATED 10.12.2015, REVISING THE MONETARY LIMIT OF TAX EFFECT FROM RS.10,00,000/- TO RS.20,00,000/-.THESE INSTRUCTION S OF CBDT HAVE NOW STATUTORY FORCE WITHIN THE PROVISIONS OF SECTION 268A OF THE IT ACT AND ARE MADE APPLICABLE TO THE PENDING APPEALS ALSO BY VIRTUE OF PARA 13 OF THE CIRCULAR. THIS CIRCULAR CONTAINS CLEAR INSTRUCTIONS TO THE DEPARTMENT TO WITHDRAW OR NOT TO PRESS SUCH APP EALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT INVOLVED DOES NOT EXCEED RS.20,00,000/-. IT IS NOT THE CASE OF THE REVENUE THAT THE DATE OF HEARING 12.07.2018 DATE OF PRONOUNCEMENT 12.07.2018 ITA NO. 2270/DEL/2015 2 PRESENT APPEAL COMES WITHIN THE SWEEP OF EXCLUSION CLAUSES AS GIVEN IN PARA NO. 10 & 11 OF THE CIRCULAR. THUS, GOING BY THE PRESCRIPTION OF TH E AFORE-NOTED CIRCULAR, AND WITHOUT GOING INTO MERITS OF THE CASE, WE DISMISS THE INSTANT APP EAL FILED BY THE REVENUE, BEING NOT MAINTAINABLE, AS THE TAX EFFECT INVOLVED IN THIS AP PEAL IS LESS THAN RS.20.00 LACS. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED, AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2018. SD/- SD/- (H.S. SIDHU) (L.P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12 TH JULY, 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI