Appeal Details
Counselvise Citation
[2021] 107 COUNSELVISE.COM (IT) 4095 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 5 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
06-10-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2012-2013
Appeal Filed On
01-05-2018
Judgement Text
1 ITA NOS. 3066 & 3065/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND SH. PRASHANT MAHARISHI, ACCOUN TANT MEMBER I.T.A. NO. 3066/DEL/20 18 (A.Y 2012-13) & I.T.A. NO. 3065/DEL/20 18 (A.Y 2011-12) (THROUGH VIDEO CON FERENCING) ACIT CENTRAL CIRCLE-20 ROOM NO. 108, 1 ST FLOOR, E-2, ARA CENTRE, JHANDEWALAN EXTENSION, NEW DELHI (APPELLANT) VS KAAJAL AIJAZ ILMI A-46, 3 RD FLOOR, VASANT MARG, VASANT VIHAR, NEW DELHI AABP14222R (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THESE TWO APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER DATED 15/2/2018 PASSED BY CIT (A)-27, NEW DELHI FOR ASSES SMENT YEAR 2012-13 & 2011-12 RESPECTIVELY. 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT INVOLVED IN THIS APPEAL BEING LESS THAN RS. 50 LACS, SQUARELY F ALLS WITHIN THE AMBIT OF CIRCULAR NO. 17/2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRIBING THE TAX EFFECT FOR PREFERRING APP EALS BEFORE TRIBUNAL BY THE REVENUE AND SUBSEQUENT CLARIFICATION ISSUED BY CBDT ON 20 TH AUGUST, 2019. APPELLANT BY MS. SUNITA SINGH, CIT DR RESPONDENT BY SH. DEEPESH GARG, ADV DATE OF HEARING 06.10.2021 DATE OF PRONOUNCEMENT 06.10.2021 2 ITA NOS. 3066 & 3065/DEL/2018 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD , WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFECT LIMIT PR ESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRIN G APPEALS BEFORE TRIBUNAL BY THE REVENUE. ON PERUSAL OF THE CIRCULAR NO. 17/2 019 DATED 08.08.2019 AND THE 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 APPLY RETROSPECTIVELY TO PEND ING APPEALS ALSO. THE CIRCULAR IS BINDING ON THE TAX AUTHORITIES. HENCE, WE HOLD THAT THE APPEAL OF THE REVENUE DESERVE TO BE DISMISSED ON ACCOUNT OF LOW T AX EFFECT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND SUBSEQUENT CLARIFICATI ON ON 20.08.2019. ACCORDINGLY, ON ACCOUNT OF LOW TAX EFFECT CASE, WE DISMISS THIS APPEAL OF REVENUE IN LIMINE, WITHOUT GOING INTO THE MERITS OF THE CASE. 4. IN RESULT, APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF D R ON THIS 06TH DAY OF OCTOBER, 2021. SD/- SD/- (PRASHANT MAHARISHI) (SUCH ITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 06/10/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NOS. 3066 & 3065/DEL/2018
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