ACIT, New Delhi V. M/s. Ashok J Thapar (HUF), New Delhi

ITA 3069/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3627 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T R TALWAR
• Assessee Lawyers: RAKHI BIM AL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI R. K. PANDA,ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO. 3069/DEL/2017 (ASSESSMENT YEAR : 2012-13) ASST. COMMISSIONER OF INCOME TAX, CIRCLE 62(1), NEW DELHI VS. M/S. ASHOK J THAPAR (HUF) A-3, PAMPOSH ENCLAVE, GREATER KAILASH PART 1, NEW DELHI 110 048. [PAN NO. AADHA 7372 L] (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI T. R. TALWAR, C.A. RESPONDENTBY : MS. RAKHI BIMAL, SR. D.R. DATE OF HEARING 11.11.2019 DATE OF PRONOUNCEMENT 11.11.2019 O R D E R PER K. NARASIMHA CHARYJUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX [APPEALS]-20, NEW DELHI DATED 28.02.2017 FOR ASSESSMENT YEAR 2012-13. 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 FALLS WITHIN THE AMBIT OF CIRCULAR NO. 17/2019 DATED 08.08.2019 ISSU ED BY THE CENTRAL - 2 - ITA NO.3069/DEL/2017 ACITVS. M/S. ASHOK J. THAPAR (HUF) ASST.YEAR2012-13 BOARD OF DIRECT TAXES PRESCRIBING THE TAX EFFECT FO R PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVENUE AND SUBSEQUENT CLARI FICATION 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 EFFECT L IMIT PRESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRING APPEALS BEFORE TRIBUNAL BY THE REVENUE. ON PERUSAL OF THE C IRCULAR NO. 17/2019 DATED 08.08.2019 AND THE MATERIALS AVAILABLE ON REC ORD, 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 CLA RIFICATION DATED 20.08.2019 MAKES IT VERY CLEAR THAT THE REVISED MO NETARY LIMITS SHALL APPLY RETROSPECTIVELY TO PENDING 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 TAX EFFEC T 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. WE WOULD FURTHER ADD THAT CERTAIN TIMES INSTANCES S TATED IN PARA NO. 10 OF THE CBDT CIRCULAR NO. 3/2018 DATED 11.07. 2018 IS NOT DISCERNABLE FROM THE ASSESSMENT AND APPELLATE ORDER S, THEREFORE, IN SUCH CASES, WE ALSO GIVE LIBERTY TO REVENUE THAT IF SUCH INSTANCES COMES TO THEIR NOTICE THAN, REVENUE MAY FILE MISCELLANEOUS APPLICATION WITH SUCH EVIDENCES. - 3 - ITA NO.3069/DEL/2017 ACITVS. M/S. ASHOK J. THAPAR (HUF) ASST.YEAR2012-13 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. THIS ORDER PRONOUNCED IN OPEN COURT ON THIS THE 1 1TH DAY OF NOVEMBER, 2019. SD/- SD/- (R. K. PANDA) ( K. NARASIM HA CHARY ) ACCOUNTANT MEMBER JUDICIAL MEMBER NEW DELHI; DATED 11/11/2019 PRITI YADAV, SR.PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED 1 1.11.2019 DRAFT PLACED BEFORE AUTHOR 11.11.2019 APPROVED DRAFT COMES TO THE SR.PS/PS ORDER SIGNED AND PRONOUNCED ON FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE