DCIT, New Delhi V. M/s. Walker Chandiok Grant Thornton Pvt. Ltd., New Delhi

ITA 3352/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9069 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SWEETI KOTHARI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NO.3352/0DEL./2016 ASSESSMENT YEAR 2009-2010 DCIT, CIRCLE-27(1), ROOM NO.193, C.R. BUILDING, NEW DELHI. VS., M/S. WALKER CHANDIOK THORNTON PVT. LTD., L-41, CONNAUGHT CIRCUS, NEW DELHI-001. PAN AAACW4617N (APPELLANT) (RESPONDENT) FOR REVENUE : MS. RINKU SINGH, SR. D.R. FOR ASSESSEE : MS. SWEETI KOTHARI, C.A. DATE OF HEARING : 09 .0 7 .2019 DATE OF PRONOUNCEMENT : 09 .0 7 .2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-17, NEW DELHI, DATED 22.03.2016, FOR THE A.Y. 2009-2010, CHALLENGING THE ORDER OF LD. CIT(A) IN DELETING THE ADDITION OF RS.32,76,519/-. 2 ITA.NO.3352/DEL./2016 M/S. WALKER CHANDIOK THORNTON PVT. LTD., NEW DELHI. 2. ADMITTEDLY, THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO.3/2018DATED 11 TH JULY, 2018 ISSUED BY CBDT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. THE LD. D.R. IN VIEW OF THE BOARDS CIRCULAR ABOVE DID NOT PRESS THE DEPARTMENTAL APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL IS FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO ABOVE AND THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DISMISSED. 3. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMISSED. 3 ITA.NO.3352/DEL./2016 M/S. WALKER CHANDIOK THORNTON PVT. LTD., NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 09 TH JULY, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.