ITO (E), New Delhi V. Institute of Road Traffic Education, New Delhi

ITA 2790/DEL/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 8336 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K HAUTHANG
• Assessee Lawyers: ABHISHEK ANAND
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: C: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 2790/DEL/2017 ( ASSESSMENT YEAR: 2012-13) INCOME TAX OFFICER (E), WARD-1(2), E-2 BLOCK, ROOM NO. 2417, 24 TH FLOOR, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, JAWAHAR LAL NEHRU MARG, NEW DELHI-110002, VS. INSTITUTE OF ROAD TRAFFIC EDUCATION, B-128, DDA SHEDS, OKHLA INDUSTRIAL AREA, PHASE-I, NEW DELHI-110020. PAN NO: AAATI2776D APPELLANT RESPONDENT REVENUE BY : SH. K. HAUTHANG, SR. DR ASSESSEE BY : SH. ABHISHEK ANAND, ADV. ORDER PER: ANADEE NATH MISSHRA, AM THIS APPEAL BY THE REVENUE IS FILED DIRECTED AGAINS T THE ORDER OF LD. CIT(A)- 40, DELHI, DATED 08.02.2017 FOR ASSESSMENT YEAR 201 2-13. (2) ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES (CBDT) UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNA L IN CASE WHERE THE TAX EFFECT ITA NO.-2790/DEL/2017. INSTITUTE OF ROAD TRAFFIC EDUCATION. PAGE 2 OF 3 DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDI NG APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. IT IS ALSO DIRECTED IN THIS CIRCULAR, THAT PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. DR, WHO APPEARED ON BEHALF OF REVENUE, DID NOT PRESS TH E APPEAL IN VIEW OF THE AFORESAID CIRCULAR OF CBDT. WE MAY ALSO NOTE THAT T HIS APPEAL OF REVENUE WOULD NOT FALL WITHIN THE EXCEPTIONS PROVIDED IN THE AFOR ESAID CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE, IN VIEW OF AFORESAID CBDT CIRCULAR. THE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN/NOT PRE SSED BY THE LEARNED SR. DR. WE CLARIFY THAT REVENUE WILL BE AT LIBERTY TO FILE A MISCELLANEOUS APPLICATION SEEKING RECALL OF THIS ORDER FOR RESTORATION OF THE APPEAL, IF IT IS FOUND THAT THE APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULAR. (3) IN THE RESULT, APPEAL OF THE REVENUE IS DISMISS ED, FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04/10/2018 SD/- SD/- (H.S. SIDHU) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.10.2018 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ITA NO.-2790/DEL/2017. INSTITUTE OF ROAD TRAFFIC EDUCATION. PAGE 3 OF 3 ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 04/10/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04/10/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 4.10.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 4.10.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 4.10.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER