ITO, Rohtak V. Sh. Punit Wari, Jhajjar

ITA 3030/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7803 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 27-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Tax effect

Judgement Text

ITA 3030/D/2016 & CO 83/D/2019 ASSESSMENT YEAR: 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F DELHI BEFORE SHRI G.S. PANNU, HONBLE VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO. 3030/DEL/2016 AY : 2011-12 INCOME TAX OFFICER, WARD-3, AAYAKAR BHAWAN, ROHTAK. VS PUNIT WARI, S/O RAMESH KUMAR WARI, 198/3, JHAJJAR. (PAN: AAQPQ4250Q) (APPELLANT) (RESPONDENT) C.O. NO. 83/DEL/2019 (IN ITA NO. 3030/DEL/2016) AY : 2011-12 PUNIT WARI, S/O RAMESH KUMAR WARI, 198/3, JHAJJAR. (PAN: AAQPQ4250Q) VS INCOME TAX OFFICER, WARD-3, AAYAKAR BHAWAN, ROHTAK. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SURENDER PAL, SR. DR RESPONDENT BY: SHRI PRANSHU SINGHAL, CA DATE OF HEARING : 14.10.2019 DATE OF PRONOUNCEMENT: ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(A), ROHTAK DATED 21.03.2 016 PERTAINING TO ASSESSMENT YEAR 2011-12. THE CROSS OBJECTION HAS B EEN FILED BY THE ASSESSEE. ITA 3030/D/2016 & CO 83/D/2019 ASSESSMENT YEAR: 2011-12 2 2. AS FAR AS THE DEPARTMENTAL APPEAL IS CONCERNED, THE LEARNED REPRESENTATIVE FOR THE RESPONDENT ASSESSEE POINTED OUT THAT THE TA X EFFECT OF THE DISPUTE RAISED IN THE GROUNDS OF APPEAL OF THE REVENUE IS BELOW THE R EVISED MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT, WHICH HAVE BEE N LAID DOWN IN THE RECENT CBDT CIRCULAR NO. 17/2019 DATED 8 TH AUGUST, 2019. 3. IN SUPPORT, A CALCULATION SHEET SHOWING THE TAX EFFECT OF THE DISPUTE INVOLVED IN THIS APPEAL HAS ALSO BEEN FURNISHED DUR ING THE COURSE OF HEARING. LD. DR HAS NOT CONTROVTED THE FACTUAL MATRIX, AND T HERE IS NO MATERIAL TO EVEN ESTABLISH THAT THE FILLING OF THE INSTANT APPEAL IS PROTECTED BY ANY OF THE EXCEPTIONS LAID DOWN BY THE ABOVE CBDT CIRCULAR. IN VIEW THEREOF, THE APPEAL OF THE REVENUE IS DISPOSED OF AS BEING NOT MAINTAIN ABLE IN VIEW OF THE CIRCULAR NO. 17/2019 DATED 8.8.2019. 4. BEFORE PARTING, IT IS STATED THAT IN CASE ON A L ATER DATE, THE REVENUE FINDS THAT THE TAX EFFECT IN DISPUTE IN THE APPEAL IS MOR E THAN THE LIMIT PRESCRIBED IN THE CIRCULAR DATED 8.8.2019 (SUPRA) OR IS OTHERWISE PRO TECTED BY THE EXCEPTION PROVIDED IN THE CIRCULAR (SUPRA), IT SHALL BE AT L IBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THE INSTANT ORDER, AND ADJUDICATION O N MERITS; AND, THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION IN ACCORDANCE WITH THE EXTANT LAW. 5. IN SO FAR AS THE CROSS OBJECTION OF THE ASSESSEE IS CONCERNED, THE LEARNED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE DOES NOT WISH TO PURSUE THE SAME. ACCORDINGLY, THE CROSS OBJECTION FILED BY THE ASSES SEE IS DISMISSED. ITA 3030/D/2016 & CO 83/D/2019 ASSESSMENT YEAR: 2011-12 3 6. RESULTANTLY, THE APPEAL OF THE REVENUE AND CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT DURING THE COUR SE OF HEARING ON 14.10.2019. SD/- SD/- (AMIT SHUKLA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT DATED: 14 TH OCTOBER, 2019 GS COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER ASSTT. REGISTRAR ITAT, NEW DELHI ITA 3030/D/2016 & CO 83/D/2019 ASSESSMENT YEAR: 2011-12 4