ITO, New Delhi V. M/s. N.D. Packaging Pvt. Ltd., Delhi

ITA 2597/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3253 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 28-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJINDER KUMAR TIWARI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.2597/DEL/2017 (ASSESSMENT YEAR : 2012-13) INCOME TAX OFFICER, WARD 17(3), NEW DELHI 110 002. VS. M/S. N. D. PACKAGING PVT. LTD., 107, DEFENCE ENCLAVE, DELHI 110 092. [PAN NO. AABCN 9714 G] (APPELLANT) .. (RESPONDENT) APPELLANT BY : : MS. RAKHI VIMAL , SR. D.R. RESPONDENT BY : : SHRI RAJINDER KUMAR TIWARI, A.R. DATE OF HEARING 20.11.2019 DATE OF PRONOUNCEMENT 20.11.2019 O R D E R PER K. NARASIMHA CHARY, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX [APPEALS]-33 DATED 07.02 .2017 FOR ASSESSMENT 2012-13. 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 FALLS WITHIN THE AMBIT OF CIRCULAR NO. 17/2019 DATED 08.08.2019 ISSU ED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRIBING THE TAX EFFECT FO R PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVENUE AND SUBSEQUENT CLARI FICATION ISSUED BY CBDT ON 20 TH AUGUST, 2019. - 2 - ITA NO.2597/DEL/2017 ITO VS. N. D. PACKAGING PVT. LTD. ASST.YEAR2012-13 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD , WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFECT L IMIT PRESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVENUE. ON PERUSAL OF THE C IRCULAR NO. 17/2019 DATED 08.08.2019 AND THE MATERIALS AVAILABLE ON REC ORD, 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 CLA RIFICATION DATED 20.08.2019 MAKES IT VERY CLEAR THAT THE REVISED MO NETARY LIMITS SHALL APPLY RETROSPECTIVELY TO PENDING 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 TAX EFFEC T 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 DISMISS THIS APPEAL OF REVENUE IN LIMINE, WITHOUT GOING INTO THE MERITS OF THE CASE. 4. WE WOULD FURTHER ADD THAT CERTAIN TIMES INSTANCE S STATED IN PARA NO. 10 OF THE CBDT CIRCULAR NO. 3/2018 DATED 11.07. 2018 IS NOT DISCERNABLE FROM THE ASSESSMENT AND APPELLATE ORDER S, THEREFORE, IN SUCH CASES, WE ALSO GIVE LIBERTY TO REVENUE THAT IF SUCH INSTANCES COMES TO THEIR NOTICE THAN, REVENUE MAY FILE MISCELLANEOUS APPLICATION WITH SUCH EVIDENCES. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. THIS ORDER PRONOUNCED IN OPEN COURT ON THE 20 TH DAY OF NOVEMBER, 2019. SD/- SD/- D/- SD/- (R. K. PANDA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER NEW DELHI; DATED 20/11/2019 PRITI YADAV, SR.PS - 3 - ITA NO.2597/DEL/2017 ITO VS. N. D. PACKAGING PVT. LTD. ASST.YEAR2012-13 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI