DCIT(TDS), Dehradun V. Sri Guru Ram Rai Mission Managing Committee, Dehradun

ITA 2842/DEL/2018

• Counselvise Citation: [2020] 129 COUNSELVISE.COM (IT) 9867 (ITAT-DEHRADUN)
• Duration Of Justice: 2 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; TDS

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 2842/DEL/2018 ASSTT. YEAR 2017-18 DCIT, (TDS) DEHRADUN 13A, SUBHASH ROAD, DEHRADUN, UTTARAKHAND. VS. SRI GURU RAM RAI MISSION MANAGING COMMITTEE JHANDA MOHALLA, DEHRADUN, UTTARAKHAND PAN MRTS05719A RESPONDENT (RESPONDENT) O R D E R PER R.K. PANDA, AM THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 7 TH FEBRUARY, 2018 OF LD. CIT(A)-IV DEHRADUN RELATING TO ASSESSMENT YEAR 2017-18. DEPARTMENT BY: SHRI S.K. CHATTERJEE, SR. DR ASSESSEE BY: NONE DATE OF HEARING 25 /09 /20 20 DATE OF PRONOUNCEMENT 25 /09/2020 ITA NO. 2842/DEL/2018 DCIT VS SRI GURU RAM RAI MISSION MANAGING COMMITTEE 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AFTER HEARING THE LD. DR. 3. AFTER HEARING THE LD. DR AND ON PERUSAL OF THE RECORD WE FIND THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS ADMITTEDLY BELOW RS. 50 LAKHS. THEREFORE, IN VIEW OF CIRCULAR NO. 17/2019 DATED 8 TH AUGUST, 2019 ISSUED BY THE CBDT RAISING THE MONETARY LIMIT TO RS. 50 LAKHS FOR FILING OF APPEALS BY THE REVENUE BEFORE THE TRIBUNAL AND SUBSEQUENT CLARIFICATION DATED 20 TH AUGUST, 2019 THAT THE ABOVE CIRCULAR APPLIES EVEN TO THE PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY THE APPEAL FILED BY THE REVENUE IS DISMISSED ON ACCOUNT OF LOW EFFECT. 4. HOWEVER IF THE REVENUE AT ANY POINT OF TIME FINDS THAT TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS MORE THAN RS. 50 LAKHS THE REVENUE IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR REVIVAL OF THE APPEAL. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ITA NO. 2842/DEL/2018 DCIT VS SRI GURU RAM RAI MISSION MANAGING COMMITTEE 3 ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 25 TH SEPTEMBER, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25/09/2020 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI