ITO, Saharanpur V. M/s. Shivji Palace Hotel & Club Pvt. Ltd., Saharanpur

ITA 2876/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3372 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 1998-1999
• Appeal Filed On: 08-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAINA SOIN KAPIL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER & MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.2876/DEL/2017 (A.Y. 1998-99) ITA NO.-2880/DEL/2017 (A.Y. 2002-03) ITO, WARD-3(4), SAHARANPUR APPELLANT VS M/S. SHIVJI PLACE HOTEL & CLUB, DEHRADUN ROAD, SAHARANPUR PAN : AACCS6882R RESPONDENT ASSESSEE BY SH. AMIT JAIN REVENUE BY MS. NAINA SOIN KAPIL, SR.DR ORDER PER SUCHITRA KAMBLE, J.M. BOTH APPEALS ARE FILED BY THE DEPARTMENT AGAINST SE PARATE ORDER DATED 27.02.2017 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS)-MUZAFFARNAGAR FOR ASSESSMENT YEAR 199 8-99 AND 2002-03. 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT INVOLVED IN BOTH APPEALS BEING LESS THAN RS. 50 LAC S, SQUARELY FALLS WITHIN THE AMBIT OF CIRCULAR NO. 17/2019 DATED 08.0 8.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRI BING THE TAX EFFECT FOR PREFERRING APPEALS BEFORE TRIBUNAL BY TH E REVENUE AND SUBSEQUENT CLARIFICATION ISSUED BY CBDT ON 20 TH AUGUST, 2019. 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD , WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFE CT LIMIT DATE OF HEARING 23.08.2019 DATE OF PRONOUNCEMENT 28.08.2019 2 ITA NO. 2880/DEL/2017 (M/S. SHIVJI PLACE HOTAL & CLUB) PRESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVEN UE. ON PERUSAL OF THE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND TH E MATERIALS AVAILABLE ON RECORD, LD. SR. DR COULD NOT POINT OUT AS TO HOW AND WHY SUCH A CIRCULAR IS NOT APPLICABLE TO THE FACTS OF THE CASE. WE FIND THAT THE SUBSEQUENT CLARIFICATION DATED 20.08. 2019 MAKES IT VERY CLEAR THAT THE REVISED MONETARY LIMITS SHALL A PPLY RETROSPECTIVELY TO PENDING APPEALS ALSO. THE CIRCUL AR IS BINDING ON THE TAX AUTHORITIES. HENCE, WE HOLD THAT THE APPEAL S OF THE REVENUE DESERVE TO BE DISMISSED ON ACCOUNT OF LOW T AX EFFECT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND SUBSEQUEN T CLARIFICATION ON 20.08.2019. ACCORDINGLY, ON ACCOUN T OF LOW TAX EFFECT CASE, WE DISMISS BOTH APPEALS OF REVENUE IN LIMINE, WITHOUT GOING INTO THE MERITS OF THE CASE. 4. IN THE RESULT, APPEALS OF THE REVENUE ARE DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2019 SD/- SD/- (R.K.PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28.08.2019 *BR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 2880/DEL/2017 (M/S. SHIVJI PLACE HOTAL & CLUB) DATE OF DICTATION 26/08/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26/08/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 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