ITO, Rohtak V. Sh. Sher Singh Shivren, Bahadurgarh

ITA 3184/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6624 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 01-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B , NEW DELHI BEFORE SH. H.S. SIDHU , JUDICIAL M EMBER AND SH. T.S. KAPOOR , ACCOUNTANT MEMBER ITA NO .3184 /DE L/ 2016 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, WARD - 4, AAYAKAR BHAWAN, ROHTAK VS. SH. SHER SINGH SHIVREN, 1404, SEC - 6, BAHADURGARH PAN : AAAJT0887E ( APPELLANT ) (RESPONDENT) ORDER PER T.S. KAPOOR , A. M. : THE PRESENT APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), ROHTAK, DATED 21.03.2016 IN RELATION TO ASSESSMENT YEAR 2009 - 10 . 2. WE HAVE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE CBDT HAS ISSUED CIRCULAR NO. 03 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.20,00,000/ - FOR N OT FILING APPEALS BEFORE THE TRIBUNAL. LEARNED DR COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.20,00,000/ - . 3. FROM THE ABOVE CIRCULAR, IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT, WHEREIN TAX E FFECT IS LESS THAN RS.20,00,000/ - . GOING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMI TTEDLY LESS THAN APPELLANT BY SH. VIJAY KR. JIWANI, SR.DR RESPONDENT BY MS. SUNAKSHI GUPTA, ADV. DATE OF HEARING 19.07.2018 DATE OF PRONOUNCEMENT 19.07.2018 2 ITA NO. 3184/DEL/2016 THE PRESCRIBED LIMIT, I.E., RS. 20,00,000/ - FOR NOT FILING THE APPEAL. ACCORDINGLY, WE DISMISS THE INSTANT APPEAL WITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION, IF THE TA X EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMITED OF RS.20,00,000/ - OR OTHERWISE. ACCORDINGLY, THE APPEAL OF THE REVENUE STANDS DISMISSED. 6. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. THE DECISION IS PRONOUN CED IN THE OPEN COURT ON 1 9 T H JULY , 201 8 . S D / - S D / - ( H.S. SIDH U ) ( T.S. KAPOOR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 9 T H JULY , 201 8 . RK / - COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI