ACIT, V. Mangal Singh,

ITA 3246/DEL/2004

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5893 (ITAT-DELHI)
• Duration Of Justice: 16 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 16-07-2004
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 3246 3246 3246 3246 /DEL/2 /DEL/2 /DEL/2 /DEL/2 004 004 004 004 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 00 0000 00 - -- - 01 0101 01 ASSISTANT COMMIS ASSISTANT COMMIS ASSISTANT COMMIS ASSISTANT COMMIS SIONER OF SIONER OF SIONER OF SIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, GURGAON. GURGAON. GURGAON. GURGAON. VS. VS. VS. VS. SHRI MANGAL SINGH, SHRI MANGAL SINGH, SHRI MANGAL SINGH, SHRI MANGAL SINGH, S/O LATE SHRI RAM MEHAR, S/O LATE SHRI RAM MEHAR, S/O LATE SHRI RAM MEHAR, S/O LATE SHRI RAM MEHAR, GM GMGM GM- -- -61, DLF CITY, 61, DLF CITY, 61, DLF CITY, 61, DLF CITY, PHASE PHASE PHASE PHASE- -- -II, II,II, II, GURGAON. GURGAON. GURGAON. GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M. BARANWAL, SENIOR DR. RESPONDENT BY : S HRI SOMIL AGGARWAL, ADVOCATE. DATE OF HEARING : 25.09 25.09 25.09 25.09.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 25.09 25.09 25.09 25.09.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2000-01 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A) DATED 11 TH MAY, 2004. 2. THIS APPEAL OF THE REVENUE WAS INITIALLY DISPOSE D OF BY THE TRIBUNAL VIDE ORDER DATED 31 ST JULY, 2008, WHEREIN, THE APPEAL OF THE REVENUE WAS DISMISSED. THEREAFTER, THE DEPARTMENT WENT IN APPEAL BEFORE HONBLE HIGH COURT OF PUNJAB & HARYANA. VID E JUDGEMENT DATED 1 ST SEPTEMBER, 2015, THE HONBLE HIGH COURT HAS REMAND ED THE MATTER TO THE TRIBUNAL FOR ADJUDICATION ON MERITS. IT IS IN THIS BACKGROUND THAT THE APPEAL OF THE REVENUE IS BEING READJUDICATED. 3. VIDE LETTER DATED 4 TH OCTOBER, 2019, THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THIS APPEAL BY THE REVENUE I S BELOW `50 LAKHS. ITA-3246/DEL/2004 2 THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 HAS REVISED THE MONETARY LIMIT FOR FILING OF THE DEPARTMENTAL A PPEALS TO THE ITAT AT `50 LAKHS. THE LEARNED COUNSEL FOR THE ASSESSEE, T HEREFORE, REQUESTED THAT THE REVENUES APPEAL MAY BE DISMISSED. 4. LEARNED SENIOR DR AGREED THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS BELOW `50 LAKHS; AND, ACCORDINGLY, IT IS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR DATED 8 TH AUGUST, 2019 (SUPRA). 5. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.17/2019 OF THE CBDT DATED 8 TH AUGUST, 2019, AS NOT MAINTAINABLE. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 25 TH SEPTEMBER, 2020. SD/- SD/- ( (( ( K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : ASSISTANT COMMISSIONER OF INCOME T AX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, GURGAON. GURGAON. GURGAON. GURGAON. 2. RESPONDENT : SHRI MANGAL SINGH, S/O LATE SHRI RA M MEHAR, SHRI MANGAL SINGH, S/O LATE SHRI RAM MEHAR, SHRI MANGAL SINGH, S/O LATE SHRI RAM MEHAR, SHRI MANGAL SINGH, S/O LATE SHRI RAM MEHAR, GM GMGM GM- -- -61, DLF CITY, PHASE 61, DLF CITY, PHASE 61, DLF CITY, PHASE 61, DLF CITY, PHASE- -- -II, GURGAON. II, GURGAON. II, GURGAON. II, GURGAON. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR