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

ITA 2879/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4810 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2001-2002
• Appeal Filed On: 08-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Keywords: Tax effect
• Section: 254(2); 148

Judgement Text

ITA NO.- 2878,2879/DEL/2017 SHIVJI PALACE HOTEL & CLUB PVT. LTD. PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: G: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 2878/DEL/2017, A.Y. 2000-01 ITA NO:- 2879/DEL/2017, A.Y. 2001-02 ITO WARD-3(4), AAYAKAR BHAWAN, COURT ROAD SAHARANPUR VS. SHIVJI PALACE HOTEL & CLUB P. LTD. DEHRADUN ROAD, SAHARANPUR PAN : AACCS6882R PAN NO: AACCS6882R APPELLANT RESPONDENT REVENUE BY : SH. SARAS KUMAR, SR.DR ASSESSEE BY : SH. ANIL JAIN, ADV. PER ANADEE NATH MISSHRA, AM (A) BOTH APPEALS BY REVENUE ARE FILED AGAINST THE ORD ER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-, MUZAFFARNAGAR [LD. CIT(A), FOR SHORT], DATED 27.02.2017 FOR ASSESSMENT YEAR 2000-01 & 2001-02 RESPECTIVELY. GR OUNDS TAKEN IN THIS APPEAL OF REVENUE ARE AS UNDER: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE CIT(A) HAS ERRED IN LAW AND ON THE FACTS IN QUASHING THE ASSES SMENT ORDER AS INVALID IGNORING THE FACT THAT VIDE LETTER DATED 25.02.2014 , THE A.O. ISSUED COPY OR ITA NO.- 2878,2879/DEL/2017 SHIVJI PALACE HOTEL & CLUB PVT. LTD. PAGE 2 OF 4 REASONS RECORDED FOR ISSUING NOTICE U/S 148 OF I.T. ACT AND THE ASSESSEE NEVER CHALLENGED BEFORE THE AO DURING ASSESSMENT PR OCEEDINGS THAT IT HAD NOT RECEIVED THE COPY OF REASONS RECORDED. 2. THAT ORDER OF A.O. BE RESTORED AND THAT OF CIT(A ) BE QUASHED. (B) AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE BROUGHT TO OUR NOTICE AT THE TIME OF HEARING THAT TAX EFFECT IN EACH OF THESE APPEALS IS BELOW RS. 50,00,000/-. VIDE RECENT CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 READ WIT H EARLIER CBDT CIRCULAR NO. 3 OF 2018, DATED 11.07.2018, MINIMUM THRESHOLD LIMIT OF TAX EFFECT FOR FILING OF APPEALS BY REVENUE IN INCOME TAX APPELLATE TRIBUNAL (ITAT, F OR SHORT) HAS BEEN ENHANCED TO RS. 50,00,000/-. IN A SUBSEQUENT CLARIFICATION ISSUED BY CBDT VIDE F.NO. 279/MISC/M- 93/2018-ITJ, DATED 20/08/2019, IT HAS BEEN CLARIFIE D BY CBDT THAT THE AFORESAID REVISED MONETARY LIMIT IS ALSO APPLICABLE TO ALL PENDING AP PEALS IN ITAT. IN VIEW OF THE FOREGOING, THE LEARNED COUNSEL FOR THE ASSESSEE CON TENDED THAT THESE APPEALS ARE NOT MAINTAINABLE. HAVING REGARD TO THE AFORESAID, THE S ENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR, FOR SHORT) FOR REVENUE DID NOT PRESS THE SE APPEALS. THEREFORE, BOTH APPEALS ARE DISMISSED BEING NOT PRESSED AND ALSO BEING NOT MAINTAINABLE HAVING REGARD TO AFORESAID CBDT CIRCULAR NO. 17/2019 DATED 08.08.201 9 READ WITH AFORESAID CBDT CIRCULAR NO. 3 OF 2018 IN THE LIGHT OF AFORESAID CL ARIFICATION DATED 20/08/2019. (C) BEFORE LEAVING, WE CLARIFY THAT REVENUE WILL BE AT LIBERTY TO APPROACH INCOME TAX APPELLATE TRIBUNAL U/S 254(2) OF INCOME TAX ACT, 1961 SEEKING RECALL OF THIS ORDER AND, FOR RESTORATION OF THIS A PPEAL IF IT IS FOUND THAT APPEAL ITA NO.- 2878,2879/DEL/2017 SHIVJI PALACE HOTEL & CLUB PVT. LTD. PAGE 3 OF 4 OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULA RS DATED 08.08.2019 AND 11.07.2018. (D) IN THE RESULT, BOTH APPEALS BY REVENUE ARE DISMISSE D. OUR DECISION WAS ORALLY PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HE ARING ON THE DATE OF HEARING. NOW, THIS WRITTEN ORDER IS PRONOUNCED IN OPEN COURT ON 2 4/02/20. SD/- SD/- (AMIT SHUKLA) (ANAD EE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 24/02/2020 *BR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS ITA NO.- 2878,2879/DEL/2017 SHIVJI PALACE HOTEL & CLUB PVT. LTD. PAGE 4 OF 4 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