DCIT, New Delhi V. Ms. Puja Chopra, New Delhi

ITA 325/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0679 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2018
• 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
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: B , NEW DELHI) BEFORE SHRI N. K. BILLAIYA , ACCOUNTANT MEMBER AND SH. NARENDRA CHA O DHARY, JUDICIAL MEMBER ITA NO: - 325 /DEL/201 6 ( ASSESSMENT YEAR: 20 1 2 - 1 3 ) DCIT CENTRAL CIRCLE 29 NEW DELHI VS. MS. PUJA CHOPRA F - 1, BHAGAT SINGH MARKET, NEW DELHI PAN AANPA6799H APPELLANT RESPONDENT REVENUE BY : SMT . RACHNA SINGH , CIT DR ASSESSEE BY : SH. SHAILESH GUPTA, CA DATE OF HEARING : 17 .0 9 .2018. DATE OF PRONOUNCEMENT : 17 .09. 2018. ORDER PER: N. K. BILLAIYA , A M THI S APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 30 , NEW DELHI , DATED 30.11.201 5 FOR ASSESSMENT YEAR 20 1 2 - 1 3 . 2. THIS APPEAL BY THE REVENUE HAS TO BE DISMISSED IN THE LIGHT OF THE CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 BY WHICH BOARD HAS REVISED THE MON E TARY LIMIT FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE ITAT AND THE MONETARY LIMIT HAS BEEN FIXED AT RS.20 LAKHS. THE BOARD AT CLAUSE 1 3 OF THE SAID CIRCULAR HAS CLARIFIED AS UNDER : - 2 ITA NO. - 325 /DEL/201 6 THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROSS OBJECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SUPREME COURT/ HIGH COURT/ TRIBUNAL AND IT SHALL ALSO APPLY RETROSPECTIVELY TO PENDING SLPS/APPEALS/CROSS OBJECTIONS/REFERENCES. THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. HOWEVER, IT IS OBSERVED THAT IN CASE ON RE - VERIFICATION AT THE END OF THE ASSESSING OFFICER IT CAN BE D EMONSTRATED THAT THE TAX EFFECT IS MORE, OR REVENUE S CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER RELATABLE TO SUCH CASES. SUCH APPLICATION SHO ULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE ACT. 3. IN THE LIGHT OF THE AFORESAID CBDT CIRCULAR, THE APPEAL FILED BY THE REVENUE IS DISMISSED. 4 . IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7 .09.2018 . S D / - S D / - (N ARENDRA CH O DHARY ) (N.K.BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 7 .0 9 .2018 NEHA / - COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. - 325 /DEL/201 6 DATE OF DICTATION 17.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 17.09.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 17.09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 17.09.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 17.09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 17.09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 8 .09.2018 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