DCIT, Central Circle-9, V. Mukesh Luthra,

ITA 246/DEL/2006

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0905 (ITAT-DELHI)
• Duration Of Justice: 13 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2002-2003
• Appeal Filed On: 23-01-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. NOS. 246/DEL/2006 & 3153/DEL/2005 ASSESSMENT YEARS: 2002-03 & 2001-02 DCIT, CENTRAL CIRCLE 9, NEW DELHI VS. SH. MUKESH LUTHRA, C-42, ANAND NIKETAN, NEW DELHI (PAN: AAPPL0340R) (APPELLANT) (RESPONDENT) ORDER PER H.S. SIDHU, JM: THESE 02 APPEALS FILED BY THE REVENUE ARE DIR ECTED AGAINST THE RESPECTIVE ORDERS PASSED BY THE LD. CIT(A)-II, NEW DELHI IN RELATION TO ASSESSMENTS YEARS 2002-03 & 2001-02. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE AS SESSEE HAS STATED THAT THE TAX EFFECT INVOLVED IN THESE DEPART MENTAL APPEALS IS LESS THAN RS.50 LAKHS, HENCE, HE REQUEST ED THAT THE APPEALS OF THE REVENUE MAY BE DISMISSED IN VIEW OF LATEST CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 WHERE IN THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE APP ELLATE TRIBUNAL BY THE DEPARTMENT HAVE BEEN ENHANCED TO RS .50 LAKHS. DEPARTMENT BY SHRI SARAJ KUMAR, SR. DR. ASSESSEE BY SHRI DEEPESH JAIN, ADV. 2 3. IT IS NOTED THAT VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE AP PEAL 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 A PPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PEN DING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. RECENTLY, THE CBDT VIDE CIRCULAR NO .17/2019 DATED 08.08.2019 AMENDED ITS EARLIER CIRCULAR NO.3/ 2018 (SUPRA) WHEREBY IT HAS BEEN DIRECTED THAT MONETARY LIMIT FOR FILING THE DEPARTMENTAL APPEAL IN INCOME TAX CASES MAY BE ENHANCED FURTHER THROUGH THIS AMENDMENT IN PARA-3 O F THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE MONET ARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TRIBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AMEND ITS EARLIER CI RCULAR NO.3/2018 DATED 11.7.2018 (SUPRA), THEREFORE, ALL T HE CONDITIONS OF EARLIER CIRCULAR NO.3/2018 SHALL APPL Y ACCORDINGLY. THIS VIEW IS SUPPORTED BY THE ITAT, AHEMEDABAD A BENCH DECISION DATED 14 TH AUGUST, 2019 PASSED IN THE CASE OF INCOME TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH MADHVL AL PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998- 99). 4. LD. CIT(DR) DID NOT CONTROVERT THE AFORESAID PRO POSITION. 5. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES A S EXPLAINED ABOVE AND IN VIEW OF THE AFORESAID CBDT C IRCULARS AS 3 WELL AS DECISION DATED 14 TH AUGUST, 2019 OF THE ITAT, AHEMEDABAD A BENCH PASSED IN THE CASE OF INCOME TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH MADHVLAL P ATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 199 8-99), BOTH THE APPEALS OF THE DEPARTMENT ARE DISMISSED. 6. IN THE RESULT, BOTH THE APPEALS FILED BY THE DEP ARTMENT ARE DISMISSED. THE DECISION IS PRONOUNCED ON 20.12.2019. SD/- SD/- (DR. B.R.R. KUMAR) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20.12.2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI