ITO, New Delhi V. Sh. Radha Raman, New Delhi

ITA 2588/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4016 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 28-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Tax effect

Judgement Text

ITO-WARD-49(2) NEW DELHI V. RADHA RAMAN/ I.T.A.NO.2 588/DEL/2017/A.Y.:2010-11PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ANDSHRI O.P.MEENA, ACCOUNTANT MEMBER . . /. I.T.A NO.2588/DEL/2017 / ASSESSMENT YEAR:2010-11 INCOME TAX OFFICER, WARD-49(2) NEW DELHI ROAD NO.1404, 14 TH FLOOR, E-2 BLOCK PRATYAKSH KAR BHAWAN CIVIC CENTER NEW DELHI 110002 VS. SHRI RA DHA RAMAN, B-92, WHS, KIRTI NAGAR, NEW DELHI 110005 PAN: AEQPR 3294 B APPELLANT / RESPONDENT /ASSESSEE BY NONE /REVENUE BY SHRI SURENDER PAL, SR. D.R. / DATE OF HEARING: 11.11.2019 /PRONOUNCEMENT ON 11.11.2019 /O R D E R PER O. P. MEENA,AM: 1. THIS APPEAL IS FILED BY THE REVENUE WHICH IS DIRECT ED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEAL S)-17, NEW DELHI DATED 02.02.2017 FOR A.Y. 2010-11. 2. WE HAVE HEARD THE LD. SR. D.R., WHO HAS POINTED OUT THE TAX EFFECT INVOLVED IN THIS APPEAL,IS BELOW MONETARY LIMIT PRE SCRIBED BY THE CBDT. WE FIND THAT THE CBDT VIDE CIRCULAR NO.17/2019 DATE D 8 TH AUGUST 2019 [F.NO.279/ MISC.142/ 2007-ITJ (PT)] BY AMENDING PAR A 3 OF CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 HAS ENHANCED THE MONETAR Y LIMIT FOR FILING OF APPEAL BEFORE TRIBUNAL TO RS.50 LAKHS AND HAS AL SO REMOVED THE ANOMALY IN PARA 5 OF SAID CIRCULAR NO. 3/2018. WE F IND THAT THE PRESENT CASE DOES NOT FALL WITHIN THE EXCEPTIONS CLAUSE 10 OF SAID CBDT CIRCULAR ITO-WARD-49(2) NEW DELHI V. RADHA RAMAN/ I.T.A.NO.2 588/DEL/2017/A.Y.:2010-11PAGE 2 OF 2 NO. 3/2018. THEREFORE, THE PRESENT APPEAL IS NOT MA INTAINABLE AS PER ABOVE CIRCULAR NO. 17/2019, HENCE DISMISSED. THIS C IRCULAR IS APPLICABLE TO ALL PENDING APPEALS AS CLARIFIED BY CBDT LETTER DATED 20.08.2019 [F. NO. 279/MISC./M-93/2018-ITJ] AND IN THE LIGHT OF JU DGEMENT OF HON`BLE SUPREME COURT IN THE CASE OF PR. CIT, JAIPUR V. MEE NAKSHI MODI SLP (CIVIL) DIARY NO. 25076 OF 2019-DATED 16.08.2019 WHEREIN TH E HON`BLE SUPREME COURT HAS DISMISSED THE APPEAL OF REVENUE, AS TAX I NVOLVED WAS LESS THAN RS. 2 CRORES. HOWEVER, THE REVENUE IS AT LIBERTY TO APPROACH TO THIS TRIBUNAL FOR RECALLING THIS ORDER, IF IT IS COMES T O THE NOTICE OF THE AO THAT THE TAX EFFECT IS MORE THAN THE MONETARY LIMIT PROVIDED UNDER ABOVE CIRCULAR OR THE APPEALS IS FALL WITHIN AMBIT OF THE EXCEPTIONS PROVIDED UNDER THE SAID CIRCULAR. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS STANDS DISMISSED. 4. THE ORDER PRONOUNCED IN THE OPEN COURT ON 11.11.201 9 SD/- SD/- (SUCHITRA KAMBLE) (O.P.MEENA) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: NOVEMBER, 2019/OPM COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR, ITAT: DELHI BENCHES-DELHI