DCIT, New Delhi V. Ms. Shivani Chopta, New Delhi

ITA 324/DEL/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9656 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 22-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: B: NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 324/DEL/2016 ( ASSESSMENT YEAR: 2012-13) DCIT , CENT. CIRCLE 29, NEW DELHI. VS. SHIVANI CHOPTA , F-1, BHAGAT SINGH MARKET, NEW DELHI. PAN NO: ABSPC3551B APPELLANT RESPONDENT REVENUE BY : MS. NIDHI SRIVASTAVA, CIT (DR) ASSESSEE BY : SH. SHAILESH GUPTA, ADV. ORDER PER: ANADEE NATH MISSHRA, AM THIS APPEAL BY THE REVENUE HAS BEEN DIRECTED AGAINS T THE ORDER OF LD. CIT(A)- 30, NEW DELHI, DATED 30.11.2015 FOR ASSESSMENT YEAR 2012-13. 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES (CBDT) UNDER SECTION 268A OF THE I.T. ACT, IT HAS B EEN DIRECTED THAT DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE T HE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY 2 ITA NO:- 324/DEL/2016. SHIVANI CHOPTA. RETROSPECTIVELY TO THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. IT IS ALSO DIRECTED IN THIS CIRCULAR, THA T PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED CIT (D R), WHO APPEARED ON BEHALF OF REVENUE, DID NOT PRESS THE APPEAL IN VIEW OF THE AF ORESAID CIRCULAR OF CBDT. WE MAY ALSO NOTE THAT THIS APPEAL OF REVENUE WOULD NOT FAL L WITHIN THE EXCEPTIONS PROVIDED IN THE AFORESAID CIRCULAR. IN THE RESULT, THE DEPARTME NTAL APPEAL IS NOT MAINTAINABLE, IN VIEW OF AFORESAID CBDT CIRCULAR. THE APPEAL OF REVE NUE IS DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED CIT (DR). WE CLARIFY THAT R EVENUE WILL BE AT LIBERTY TO FILE A MISCELLANEOUS APPLICATION SEEKING RECALL OF THIS OR DER FOR RESTORATION OF THE APPEAL, IF IT IS FOUND THAT THE APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULAR. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D, FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13/12/2018 SD/- SD/- ( KULDIP SINGH ) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:13.12.2018 BIDHAN COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT 3 ITA NO:- 324/DEL/2016. SHIVANI CHOPTA. ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 14/12/2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER