ACIT, Gurgaon V. M/s DLF Projects Ltd.,(formerly DT Projects Ltd), Gurgaon

ITA 2680/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6169 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 11-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI O.P. KANT, A.M. I.T.A.NO.2680/DEL./2016 ASSESSMENT YEAR 2011-2012 THE ACIT, CIRCLE 1 (1), GURGAON. VS. M/S. DLF PROJECTS LIMITED (FORMERLY DT PROJECTS LIMITED), 3 RD FLOOR, SHOPPING MALL COMPLEX, ARUN MARG, DLF PHASE-1, GURGAON. PAN AACCD3093R (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI S.S. RANA, CIT-D.R. FOR ASSESSEE : SHRI SATYAJEET, ADVOCATE. DATE OF HEARING : 24.01.2019 DATE OF PRONOUNCEMENT : 24.01.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, GURGAON, DATED 04.03.2016, FOR THE A.Y. 2011-2012, CHALLENGING THE DELETION OF DISALLOWANCE OF RS.44,07,786/- ON ACCOUNT OF PURCHASE SUNDRIES, ADMINISTRATIVE EXPENSES AND PROVISIONS FOR DISALLOWED MATERIAL ETC. 2 ITA.NO.2680/DEL./2016 M/S. DLF PROJECTS LIMITED, GURGAON. 2. ADMITTEDLY, THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO.3/2018DATED 11 TH JULY, 2018 ISSUED BY CBDT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL 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 APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. THE LD. D.R. IN VIEW OF THE BOARDS CIRCULAR ABOVE DID NOT PRESS THE DEPARTMENTAL APPEAL AND SEEKS PERMISSION TO WITHDRAW THE APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL IS FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO ABOVE AND THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DISMISSED. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMISSED. 3 ITA.NO.2680/DEL./2016 M/S. DLF PROJECTS LIMITED, GURGAON. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P.KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 24 TH JANUARY, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.