Appeal details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 5052 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 9 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
06-02-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
F
Assessment Year
2007-2008
Appeal Filed On
27-04-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.2283/DEL/2016 ASSESSMENT YEAR: 2007-08 ITO, WARD-51(1), NEW DELHI. VS. SWASTIK ENTERPRISES, PLOT NO.31, GALI NO.5, NEW ROHTAK ROAD, ANAND PARBAT INDL. AREA, NEW DELHI. PAN: AAFTS6921K (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SURENDER PAL, SR.DR DATE OF HEARING : 06.02.2019 DATE OF PRONOUNCEMENT: 06 .02.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 8 TH FEBRUARY, 2016 OF THE CIT(A)-17. NEW DELHI, RELATING TO ASSES SMENT YEAR 2007-08. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. IT WAS SEEN THAT THE TAX EFFECT INVOLVED I N THE GROUND RAISED BY THE REVENUE IS BELOW RS.20 LAKHS. THE LD. DR ALSO FAIRLY CONCEDED THE TAX EFFECT INVOLVED IN THE GROUND RAISED BY THE REVENUE IS BELOW RS.20 LAC . T HEREFORE, IN VIEW OF THE RECENT ITA NO.2283/DEL/2016 2 CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND HAS TO BE DISMISSED. WE, THER EFORE, HOLD THAT THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018 WHICH IS APPLICABLE EVEN TO PENDING APPE ALS. HOWEVER, IF THE REVENUE, AT ANY POINT OF TIME, FINDS THAT THE CASE OF THE REVEN UE FALLS UNDER ANY OF THE CLAUSES AS PER AMENDED PARA 10 OF THE SAID CIRCULAR, VIDE NOTI FICATION DATED 20 TH AUGUST, 2018, THE REVENUE IS AT LIBERTY TO FILE MISCELLANEOUS APP LICATION FOR REVIVAL OF THE APPEAL. THE APPEAL FILED BY THE REVENUE IS, ACCORDINGLY, DI SMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 6.02.2019 AT THE TIME OF HEARING ITSELF. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMF BER DATED: 06 TH FEBRUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI
