DCIT, New Delhi V. M/s Metro Ortem Ltd., New Delhi

ITA 2870/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8817 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 20-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Tax effect
• Section: 268A

Judgement Text

\ W IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'C'NEW DLEHI - BEFORE SHRI G.S.PANNU, VICE PRESIDENT AND SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER ITA. NO 2870/DEL/2016 ASSESSMENT YEAR: 2009-10 DCIT, CENTRAL CIRCLE-5 VS METRO ORTEM LTD., NEW DELHI 134/4 & 135/5, NEAR AJIT ARCADE, KAILASH COLONY, NEW DELHI PAN AAACM3393H (RESPONDENT) APPELLANT BY: MS. ASHIMA NEB, SR. DR. RESPONDENT BY: MS. SOUMYA SINGH, ADVOCATE. ITA.NO 721/DEL/2018 ASSESSMENT YEAR: 2014-15 VS M/S. INVICTUS ONCOLOGY P.LTD. 465,1ST FLOOR, PATPATGANJ INDL. AREA, DELHI PAN AACCI5921K (RESPONDENT) APPELLANT BY: MS. ASHIMA NEB, SR. DR. RESPONDENT BY: MS. SHIPRA WALIA, CA. DATE OF HEARING: 16/9/2019 DATE OF ORDER : 16/9/2019 ORDER PER BENCH: 1. THESE APPEALS ARE FILED BY THE DEPARTMENT AGAINST THE ORDERS PASSED BY THE 1ST APPELLATE AUTHORITY BY WAY OF IMPUGNED ORDERS. (APPLICANT) ACIT, CENTRAL CIRCLE-10(2) (APPLICANT) 2 2. AT THE OUTSET OF THE HEARING ITSELF, THE ID. DR BROUGHT TO OUR ATTENTION THAT CBDT VIDE CIRCULAR NO. 17/2019 DATED 08TH AUGUST 2019 HAS DECIDED THAT THE REVENUE WOULD NOT PREFER ANY APPEAL BEFORE THE TRIBUNAL IF THE TAX EFFECT IS LESS THAN RS. 50 LAKHS. THEREFORE, HE PLEADED THAT THE APPEAL OF THE REVENUE BE DECIDED AS PER THE INSTRUCTION OF THE CBDT. 3. WE HAVE HEARD THE CONTENTION AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT THE CBDT VIDE CIRCULAR NO. 17/2019 DATED 08TH AUGUST 2019 HAS ENHANCED THE MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HON'BLE HIGH COURTS AND HON'BLE SUPREME COURT. THE RELEVANT PARA OF THE AFORESAID CIRCULAR IS REPRODUCED AS UNDER '2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATION, IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILING OF APPEALS IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDMENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE TABLE FOR MONETARY LIMITS SPECIFIED IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (RS.) 1. BEFORE APPELLATE TRIBUNAL 50.00,000 2. BEFORE HIGH COURT 1.00.00.000 3. BEFORE SUPREME COURT 2.00,00.000 3. FURTHER, WITH A VIEW TO PROVIDE PARITY IN FILING OF APPEALS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGHER APPELLATE AUTHORITIES FOR EACH ASSESSMENT YEAR VIS-A- VIS WHERE COMPOSITE ORDER FOR MORE THAN ONE ASSESSMENT YEARS IS PASSED, PARA 5 OF THE CIRCULAR IS SUBSTITUTED BY THE FOLLOWING PARA: '5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE