ITO (E), New Delhi V. M/s Prabha Mandal Educational Society, Delhi

ITA 2825/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4568 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 05-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: HEENA C A TRAINEE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2825/DEL./2017 ASSESSMENT YEAR 2003-2004 THE INCOME TAX OFFICER (E), WARD-2(4), ROOM NO.2409, E-2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI 110 002. VS. M/S. PRABHA MANDAL EDUCATIONAL SOCIETY, A-4, MALLS PARK, ADARSH NAGAR, NEAR STATE BANK OF INDIA, DELHI 110 033. (APPELLANT) (RESPONDENT) CROSS OBJECTION NO.150/DEL./2017 ARISING OUT OF ITA.NO.2825/DEL./2017 - ASSESSMENT YEAR 2003-2004 M/S. PRABHA MANDAL EDUCATIONAL SOCIETY, A-4, MALLS PARK, ADARSH NAGAR, NEAR STATE BANK OF INDIA, DELHI 110 033. PAN AAATP3060H VS. THE INCOME TAX OFFICER (E), WARD-2(4), ROOM NO.2409, E- 2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI 110 002. ( CROSS OBJECTOR ) (RESPONDENT) FOR REVENUE : SHRI T. VASANTHAN, SR. D.R. FOR ASSESSEE : MS. HEENA , C.A. TRAINEE DATE OF HEARING : 06.09.2017 DATE OF PRONOUNCEMENT : 06 .09.2017 2 ITA.NO.2825/DEL./2017 & CO.NO.150/DEL./2017 M/S. PRABHA MANDAL EDUCATIONAL SOCIETY, DELHI. ORDER THE DEPARTMENTAL APPEAL HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-36, NEW DELHI, DATED 17 TH FEBRUARY, 2017, FOR THE A.Y. 2003-2004, CHALLENGING THE DELETION OF ADD ITION OF RS.30 LAKHS. 2. IT IS AN ADMITTED FACT THAT IN THE DEPARTMENTAL APPEAL THE TAX EFFECT IS BELOW RS.10 LAKHS. VIDE CIRCULAR NO.2 1/2015 DATED 10 TH DECEMBER, 2015 ISSUED BY CBDT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNA L IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT O F RS.10 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETR OSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY B E WITHDRAWN/NOT PRESSED. THE LD. D.R. IN VIEW OF THE BOARDS CIRCUL AR ABOVE DID NOT PRESS THE DEPARTMENTAL APPEAL. IN VIEW OF THE ABOVE , THE DEPARTMENTAL APPEAL IS DISMISSED AS IS FILED IN VIO LATION OF THE CBDT INSTRUCTION ABOVE. 3. LEARNED COUNSEL FOR THE ASSESSEE SEEKS PERMISSI ON TO WITHDRAW THE CROSS OBJECTION WHICH IS MERELY FILED IN SUPPORT OF THE 3 ITA.NO.2825/DEL./2017 & CO.NO.150/DEL./2017 M/S. PRABHA MANDAL EDUCATIONAL SOCIETY, DELHI. ORDER OF THE LD. CIT(A). THE CROSS OBJECTION OF THE ASSESSEE, IS THEREFORE, DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT AS WELL AS CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 06 TH SEPTEMBER, 2017 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES DELHI.