ITO, WARD- 3(3), BULANDSHAHR V. RAJ PAL SINGH, BULANDSHAHR

ITA 2750/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4641 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 19-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR JIWANI
• Keywords: Tax effect

Judgement Text

ITA NO. 2750/DEL/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C+SMC NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL ME MBER & SHRI P. MAHARISHI, ACCOUNTANT MEMBER ITA NO.2750/DEL/2018 ASSESSMENT YEAR: 2009-10 ITO WARD 3(3) BULANDSHAHR. VS RAJ PAL SINGH S/O HORAM SINGH, VILL. RANAPUR, SIYANA, BULANDSHAHR, UTTAR PRADESH. CFNPS8977Q APPELLANT RESPONDENT REVENUE BY SH. VIJAY KUMAR JIWANI, SR. DR ASSESSEE BY NONE ORDER PER SHRI PRASHANT MAHARISHI, A.M. CHALLENGING THE ORDER DATED 16.01.2018 IN APPEAL NO . 267/2016-17/GZB/ALIGARH PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-ALIGARH (LD. CIT(A)) FOR A.Y. 2009- 10. 2. AT THE OUTSET, IT IS BROUGHT TO OUR NOTICE THAT THE QUANTUM INVOLVED IN THIS CASE BEING LESS THAN RS.20 LACS, S QUARELY FALLS WITHIN THE AMBIT OF CIRCULAR NO. 3/2018 DATED 11.07 .2018 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRIBING TH E TAX EFFECT FOR PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVENUE. DATE OF HEARING 07.08.2018 DATE OF PRONOUNCEMENT 07.08.2018 ITA NO. 2750/DEL/2018 2 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECOR D, WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFE CT LIMIT PRESCRIBED BY CBDT VIDE CIRCULAR NO.3/2018 DATED 11 .07.2018 FOR PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVENUE. ON PERUSAL OF THE CIRCULAR NO.3/2018 DATED 11.07.2018 AND THE MA TERIALS AVAILABLE ON RECORD, LD. DR COULD NOT POINT OUT AS TO HOW AND WHY SUCH A CIRCULAR IS NOT APPLICABLE TO THE FACTS OF T HE CASE. WE ALSO FIND THAT THE CIRCULAR MAKES IT VERY CLEAR THAT THE REVISED MONETARY LIMITS SHALL APPLY RETROSPECTIVELY TO PENDING APPEA LS ALSO. WE FIND THAT THE CIRCULAR IS BINDING ON THE TAX AUTHORITIES . HENCE, WE HOLD THAT THE APPEAL OF THE REVENUE DESERVES TO BE DISMI SSED IN TERMS OF LOW TAX EFFECT VIDE CIRCULAR NO.3/2018 DATED 11.07. 2018. ACCORDINGLY, THIS BEING A LOW TAX EFFECT CASE, WE D ISMISS THIS APPEAL OF REVENUE IN LIMINE, AS UNADMITTED, WITHOUT GOING INTO THE MERITS OF THE CASE. 4. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.08.2018 SD/- SD/- (BHAVNESH SAINI) (P. MAHA RISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07.08.2018 *KAVITA ITA NO. 2750/DEL/2018 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED ON 07.08.2018 DRAFT PLACED BEFORE AUTHOR 07.08.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 07.8.18 APPROVED DRAFT COMES TO THE SR.PS/PS 07.8.18 KEPT FOR PRONOUNCEMENT ON 07.8.18 DATE OF UPLOADING ORDER ON THE WEBSITE 07.8.18 FILE SENT TO THE BENCH CLERK 07.8.18 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.