DCIT, New Delhi V. M/s. Ansal Housing & Construction Ltd., New Delhi

ITA 2844/DEL/2013

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2869 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 08-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 201; 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO. 2844/DEL/2013 ITA NO. 2512/DEL/2016 ITA NO. 6062/DEL/2017 & ITA NO. 6063/DEL/2017 ASSESSMENT YEARS: 2008-09; 2010-11 TO 2012-13 D CIT, C C - 20, NEW DELHI ROOM NO. 333, ARA CENTRE, JHANDEWALAN EXTENSION, NEW DELHI VS. M/S ANSAL HOUSING CONSTRUCTION LTD., UGF- 15, INDRAPRAKASH BLDG., 21, BARAKHAMBA ROAD, NEW DELHI (PAN: AAACA0377R) ( APPELLANT ) (RESPONDENT) ORDER PER H.S. SIDHU, JM: THESE 04 APPEALS BY THE REVENUE ARE DIRECTED A GAINST THE RESPECTIVE ORDERS PASSED BY THE LD. CIT(A)-XXX I, NEW DELHI IN RELATION TO ASSESSMENTS YEARS 2008-09; 201 0-11 TO 2012-13 DEPARTMENT BY SHRI ANIL KUMAR SHARMA, SR. DR ASSESSEE BY SHRI GAURAV JAIN, ADV. & MS. MANISHA SHARMA, ADV. 2 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE AS SESSEE HAS STATED THAT THE TAX EFFECT INVOLVED IN THESE DEPARTMENTAL APPEALS IS LESS THAN RS.50 LAKHS, HENC E, HE REQUESTED THAT THE APPEALS OF THE REVENUE MAY BE DISMISSED IN VIEW OF LATEST CBDT CIRCULAR NO. 17/ 2019 DATED 08.08.2019 WHEREIN THE MONETARY LIMIT FOR FI LING THE APPEAL BEFORE THE APPELLATE TRIBUNAL BY THE DEPARTM ENT HAVE BEEN ENHANCED TO RS.50 LAKHS. 3. IT IS NOTED THAT VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE T AX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETR OSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFOR TH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED T AX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. RECENTLY, THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AMENDED ITS EARLIER CIRCULAR NO.3/2018 ( SUPRA) WHEREBY IT HAS BEEN DIRECTED THAT MONETARY LIMIT FO R FILING 3 THE DEPARTMENTAL APPEAL IN INCOME TAX CASES MAY BE ENHANCED FURTHER THROUGH THIS AMENDMENT IN PARA-3 O F THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE MONET ARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TR IBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AME ND ITS EARLIER CIRCULAR NO.3/2018 DATED 11.7.2018 (SUP RA), THEREFORE, ALL THE CONDITIONS OF EARLIER CIRCULAR N O.3/2018 SHALL APPLY ACCORDINGLY. THIS VIEW IS SUPPORTED BY THE ITAT, AHEMEDABAD A BENCH DECISION DATED 14 TH AUGUST, 2019 PASSED IN THE CASE OF INCOME TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH MADHVLAL PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99). 4. LD. CIT(DR) DID NOT CONTROVERT THE AFORESAID PROPOSITION. 5. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES A S EXPLAINED ABOVE AND IN VIEW OF THE AFORESAID CBDT CIRCULARS AS WELL AS DECISION DATED 14 TH AUGUST, 2019 OF THE ITAT, AHEMEDABAD A BENCH PASSED IN THE CASE OF INCOME TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH 4 MADHVLAL PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99), ALL THESE 04 APPEALS OF THE DEPARTMENT ARE DISMISSED. 6. IN THE RESULT, ALL THE 04 APPEALS FILED BY THE DEPARTMENT ARE DISMISSED. THE DECISION IS PRONOUNCED ON 02.09.2019. SD/- SD/- (ANADEE NATH MISSHRA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02.09.2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI