ITO, Dehradun V. Shri Sunder Singh, Dehradun

ITA 2736/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4742 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 03-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G/FRIDAY : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.2736/DEL/2017 ASSESSMENT YEAR : 2013-14 ITO, WARD-2(4), AAYAKAR BHAWAN, 13A, SUBHASH ROAD, DEHRADUN. VS. SUNDER SINGH, S/O SHRI BUDH SINGH, 44, KUTHAL GAON, RAJPUR ROAD, DEHRADUN. PAN: AZIPS4251L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ROHIT TIWARI, ADVOCATE DEPARTMENT BY : SHRI ATIQ AHMED, SR. DR DATE OF HEARING : 10.08.2018 DATE OF PRONOUNCEMENT : 10.08.2018 ORDER R.S. SYAL, VP: THE PRESENT APPEAL BY THE REVENUE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 22.02.2017 IN RELATION TO T HE ASSESSMENT YEAR 2013-14. ITA NO.2736/DEL/2017 2 2. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT PURSUANT TO THE MANDATE OF SECTION 268A THE CBDT HA S ISSUED CIRCULAR NO. 03 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.20,00,000/- FOR N OT FILING APPEALS BEFORE THE TRIBUNAL. HE FURTHER SUBMITTED THAT AS THE TAX EFFECT INVOLVED IN THE INSTANT APPEAL IS LESS THAN RS.20,0 0,000/-, THE EXTANT APPEAL IS NOT MAINTAINABLE. THE LD. D.R., A LTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT C OULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THI S APPEAL IS LESS THAN RS.20,00,000/-. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RELEVA NT MATERIAL ON RECORD. GOING BY THE PRESCRIPTION OF TH E AFORENOTED CIRCULAR, IT IS PALPABLE THAT THE INSTRUCTION IS AP PLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR-CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEAL S FILED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.20,00,000/ -. WE ARE, THEREFORE, OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT ITA NO.2736/DEL/2017 3 APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT , I.E., RS. 20,00,000/- FOR NOT FILING THE APPEAL. ACCORDINGLY, WE DISMISS THE INSTANT APPEAL WITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION, IF T HE TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMIT OF RS.20,00,000/- OR OTHERWISE. ACCORDINGLY, THE APPEAL OF THE REVENUE STANDS DISMI SSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 10.08.20 18. SD/- SD/- [BEENA A. PILLAI] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 10 TH AUGUST, 2018. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.