ACIT, New Delhi V. M/s. Aditya Medicos Pvt. Ltd, New Delhi

ITA 2344/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6653 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 29-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI O.P. KANT, A.M. I.T.A.NO.2344/DEL./2016 ASSESSMENT YEAR 2011-2012 THE ACIT, CENTRAL CIRCLE-6, (ERSTWHILE CIRCLE-11), ROOM NO.364, 3 RD FLOOR, E-2, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI 110 055. VS. M/S. ADITYA MEDICOS PVT. LTD., C.30, PANCHSHEEL ENCLAVE, NEW DELHI. PIN 110 017. PAN AAFCA0411R (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI N.K. BANSAL, SR.D.R. FOR ASSESSEE : -NONE- DATE OF HEARING : 23.01.2019 DATE OF PRONOUNCEMENT : 23.01.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-24, NEW DELHI, DATED 25.02.2016, FOR THE A.Y. 2011-2012, CHALLENGING THE DELETION OF ADDITION OF RS.31,50,000/-. 2. ADMITTEDLY, THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO.3/2018DATED 11 TH JULY, 2018 ISSUED BY CBDT, IT HAS BEEN DIRECTED THAT THE 2 ITA.NO.2344/DEL./2016 M/S. ADITYA MEDICOS PVT. LTD., NEW DELHI. 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 PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. THE LD. D.R. IN VIEW OF THE BOARDS CIRCULAR ABOVE DID NOT PRESS THE DEPARTMENTAL APPEAL AND SEEKS PERMISSION TO WITHDRAW THE APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL IS FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO ABOVE AND THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DISMISSED. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P.KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 23 RD JANUARY, 2019 VBP/- 3 ITA.NO.2344/DEL./2016 M/S. ADITYA MEDICOS PVT. LTD., NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.