DCIT, Bhiwani V. Sh. Prem Kumar Garg, Bhiwani

ITA 2449/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3192 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 24-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: LALIT KUMAR
• Keywords: Tax effect

Judgement Text

1 ITA NO. 2449/DEL/2017 & C.O NO. 147/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 2449/DEL/20 17 (A.Y 2009-10) DCIT, HUDA CITY CENTRE BHIWANI. (APPELLANT) VS SHRI PREM KUMAR GARG, PROP. M/S. GARG TRADING COMPANY, PLOT NO.1, NEAR OVER BRIDGE, CIRCULAR ROAD, BHIWANI. (AATPG 4562 G) ( RESPONDENT) C.O NO. 147/DEL/2017 (A.Y 2009-10) SHRI PREM KUMAR GARG, PROP. M/S. GARG TRADING COMPANY, PLOT NO.1, NEAR OVER BRIDGE, CIRCULAR ROAD, BHIWANI. (AATPG 4562 G) (APPELLANT) VS DCIT, HUDA CITY CENTRE BHIWANI. ( RESPONDENT) APPELLANT BY SH. SURENDER PAL, SR. D.R. RESPONDENT BY SHRI LALIT KUMAR, ADV. ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AND CROSS OBJEC TION IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX [APPEALS]-HISAR, DATED 24.01.2017 FOR ASSESSMENT YEAR 2009-10. DATE OF HEARING 07.11.2019 DATE OF PRONOUNCEMENT 18.11.2019 2 ITA NO. 2449/DEL/2017 & C.O NO. 147/DEL/2017 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT INVOLVED IN THIS APPEAL BEING LESS THAN RS. 50 LACS, SQUARELY F ALLS WITHIN THE AMBIT OF CIRCULAR NO. 17/2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRIBING THE TAX EFFECT FOR PREFERRING APP EALS BEFORE TRIBUNAL BY THE REVENUE AND SUBSEQUENT CLARIFICATION ISSUED BY CBDT ON 20 TH AUGUST, 2019. 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD , WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFECT LIMIT PR ESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRIN G APPEALS BEFORE TRIBUNAL BY THE REVENUE. ON PERUSAL OF THE CIRCULAR NO. 17/2 019 DATED 08.08.2019 AND THE MATERIALS AVAILABLE ON RECORD, LD. SR. DR COULD NOT POINT OUT AS TO HOW AND WHY SUCH A CIRCULAR IS NOT APPLICABLE TO THE FACTS OF THE CASE. WE FIND THAT THE SUBSEQUENT CLARIFICATION DATED 20.08.2019 MAKES IT VERY CLEAR THAT THE REVISED MONETARY LIMITS SHALL APPLY RETROSPECTIVELY TO PEND ING APPEALS ALSO. THE CIRCULAR IS BINDING ON THE TAX AUTHORITIES. HENCE, WE HOLD THAT THE APPEAL OF THE REVENUE DESERVE TO BE DISMISSED ON ACCOUNT OF LOW T AX EFFECT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND SUBSEQUENT CLARIFICATI ON ON 20.08.2019. ACCORDINGLY, ON ACCOUNT OF LOW TAX EFFECT CASE, WE DISMISSED THIS APPEAL OF REVENUE IN LIMINE, WITHOUT GOING INTO THE MERITS OF THE CASE. THE CROSS OBJECTION FILED BY THE ASSESSEE BECOMES INFRUCTUOUS , THEREFORE, THE SAME IS DISMISSED. 5. IN RESULT, APPEAL OF THE REVENUE AND CROSS OBJEC TION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF NOVEMBER, 2019 . SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 18/11/2019 PRITI YADAV, SR. PS * 3 ITA NO. 2449/DEL/2017 & C.O NO. 147/DEL/2017 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI