DCIT(Exemption),Circle, Ghaziabad V. Shanti Educational Society, Meerut

ITA 2556/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9016 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 12-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

ITA NO.-2556/DEL/2018. SHANTI EDUCATIONAL SOCIETY, MEERUT. PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: B: NEW DELHI) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 2556/DEL/2018 ( ASSESSMENT YEAR: 2014-15) DCIT (EXEMPTION), GHAZIABAD. VS. M/S SHANTI EDUCATIONAL SOCIETY, B-12, SHANTI VILLA, SHAMBHU NAGAR, BAGHPAT ROAD, MEERUT. PAN NO: AAGTS2651D APPELLANT RESPONDENT REVENUE BY : MS. NIDHI SRIVASTAVA, CIT (DR) ASSESSEE BY : SHRI ROHIT AGARWAL, CA PER ANADEE NATH MISSHRA, AM (A) THIS APPEAL BY REVENUE IS FILED AGAINST THE IMPUGNED ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), MEERUT, [LD. CIT(A), FOR SHORT], DATED 15.01.2018 FOR ASSESSMENT YEAR 2014-15. (B) AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE AT THE TIME OF HEARING, BY LEARNED AUTHORIZED REPRESENTATIVE (LD. AR FOR SHORT) FOR ASSESSEE, THAT TAX EFFECT IN THIS APPEAL IS BELOW RS. 50,00,000/-. VIDE RECENT CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 READ WITH EARLIER CBDT CIRCULAR NO. 3 OF 2018, DATED 11.07.2018, MINIMUM THRESHOLD LIMIT OF TAX EFFECT FOR FILING OF APPEALS BY REVENUE IN INCOME TAX APPELLATE TRIBUNAL (ITAT, FOR SHORT) HAS BEEN ENHANCED TO RS. 50,00,000/-. IN A SUBSEQUENT ITA NO.-2556/DEL/2018. SHANTI EDUCATIONAL SOCIETY, MEERUT. PAGE 2 OF 4 CLARIFICATION ISSUED BY CBDT VIDE F.NO. 279/MISC/M-93/2018-ITJ, DATED 20/08/2019, IT HAS BEEN CLARIFIED BY CBDT THAT THE AFORESAID REVISED MONETARY LIMIT IS ALSO APPLICABLE TO ALL PENDING APPEALS IN ITAT. IN VIEW OF THE FOREGOING, IT WAS CONTENDED BY LD. AR FOR ASSESSEE, THAT THIS APPEAL IS NOT MAINTAINABLE. LEARNED COMMISSIONER OF INCOME TAX (DEPARTMENTAL REPRESENTATIVE) [LD. CIT(DR), FOR SHORT) AGREED WITH THIS CONTENTION OF THE LD. AR FOR ASSESSEE, AND DID NOT PRESS THE APPEAL. THEREFORE, THIS APPEAL IS DISMISSED BEING NOT PRESSED; AND ALSO BEING NOT MAINTAINABLE HAVING REGARD TO AFORESAID CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 READ WITH AFORESAID CBDT CIRCULAR NO. 3 OF 2018 IN THE LIGHT OF AFORESAID CLARIFICATION DATED 20/08/2019. (C) BEFORE LEAVING, WE CLARIFY THAT REVENUE WILL BE AT LIBERTY TO APPROACH INCOME TAX APPELLATE TRIBUNAL U/S 254(2) OF INCOME TAX ACT, 1961 SEEKING RECALL OF THIS ORDER AND, FOR RESTORATION OF THIS APPEAL IF IT IS FOUND THAT APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULARS DATED 08.08.2019 AND 11.07.2018. (D) IN THE RESULT, THIS APPEAL BY REVENUE IS DISMISSED. OUR DECISION WAS ORALLY PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF REPRESENTATIVES OF BOTH SIDES, AFTER CONCLUSION OF HEARING ON 10.08.2021. NOW, THIS WRITTEN ORDER IS SIGNED TODAY ON 10/08/21 . SD/- SD/- (KUL BHARAT) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10/08/21 POOJA/- ITA NO.-2556/DEL/2018. SHANTI EDUCATIONAL SOCIETY, MEERUT. PAGE 3 OF 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO.-2556/DEL/2018. SHANTI EDUCATIONAL SOCIETY, MEERUT. PAGE 4 OF 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER