ITO, WARD- 33(2), NEW DELHI V. MOHINDER KAUR, NEW DELHI

ITA 3149/DEL/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 2688 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 03-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S RAWAT
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.3149/DEL/2018 ASSESSMENT YEAR : 2008-09 ITO, WARD- 33(2), NEW DELHI. VS. MOHINDER KAUR, 242, DDA FLATS, VASANT VIHAR, NEW DELHI. PAN : AEDPK8512J (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI D. S. RAWAT, SR. DR ASSESSEE BY : NONE DATE OF HEARING : 11-10-2018 DATE OF PRONOUNCEMENT : 11-10-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 06.02.2018 OF THE CIT(A)- 11, NEW DELHI RELATING TO ASSESSMENT YEAR 2008-09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THEREF ORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECOR D AND AFTER HEARING OF THE LD. DR. 3. IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THE G ROUNDS RAISED BY THE REVENUE IS BELOW RS.20 LAKHS. THEREFORE, IN VIEW OF THE LA TEST CBDT CIRCULAR NO.03/2018 [F.NO.279/MISC.142/2007-ITJ (PT)] DATED 11 TH JULY, 2018 WHICH IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL FILE D BY THE REVENUE IS NOT MAINTAINABLE. 4. THE LD. DR ON THE OTHER HAND FAIRLY ADMITTED THA T THE TAX EFFECT INVOLVED IN THE IMPUGNED APPEAL IS LESS THAN RS.20 LAKHS AND THEREFORE, THE APPEAL FILED BY THE REVENUE HAS TO BE DISMISSED. HE, HOWEVER, R EQUESTED THAT IF AT ANY POINT OF TIME IT IS NOTICED THAT THE CASE OF THE REVENUE FALLS UNDER ANY OF THE AMENDED 2 ITA NO.3149/DEL/2018 PARA 10 OF THE CIRCULAR VIDE NOTIFICATION DATED 20. 08.2018, THE REVENUE SHOULD BE ALLOWED TO FILE MISCELLANEOUS APPLICATION FOR RE VIVAL OF THE APPEAL. 5. AFTER CONSIDERING THE SUBMISSION OF THE LD. DR, I FIND THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IN TH E IMPUGNED APPEAL IS ADMITTEDLY BELOW RS.20 LAKHS. THEREFORE, THE APPEA L FILED BY THE REVENUE IS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO.03/201 8 DATED 11 TH JULY, 2018 WHICH IS APPLICABLE EVEN TO PENDING APPEALS. HOWEV ER, IF THE REVENUE AT ANY POINT OF TIME FINDS THAT THE CASE OF THE REVENUE FA LLS UNDER ANY OF THE CLAUSES AS PER AMENDED PARA 10 OF THE SAID CIRCULAR VIDE NOTIF ICATION DATED 20.08.2018, THE REVENUE IS AT LIBERTY TO FILE MISCELLANEOUS APPLICA TION FOR REVIVAL OF THE APPEAL. 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 11 TH OCTOBER, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 11-10-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI