ACIT, New Delhi V. M/s BBC World Service India Pvt. Ltd., New Delhi

ITA 3493/DEL/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5669 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2009-2010
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: ARPAN KHANNA CAS
• Keywords: Tax effect

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I - 1 : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO. 3493 /DEL/201 6 ASSESSMENT YEAR : 20 09 - 10 ITA NO.1241/DEL/2017 ASSESSMENT YEAR : 2011 - 12 A CIT, C IRCL E - 4(1) , NEW DELHI. VS M/S BBC WORLD SERVICE INDIA PVT. LTD., 5 TH FLOOR, HINDUSTAN TIMES HOUSE, KASTURBA GANDHI NAGAR, NEW DELHI. PAN: A ADCB2298P CO NO.103/DEL/2017 (ITA NO.1241/DEL/2017) ASSESSMENT YEAR : 2011 - 12 M/S BBC WORLD SERVICE INDIA PVT. LTD., 5 TH FLOOR, HINDUSTAN TIMES HOUSE, KASTURBA GANDHI NAGAR, NEW DELHI. PAN: A ADCB2298P VS. A CIT, CIRCLE - 4(1) , NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : SHRI ATUL JAIN & SHRI ARPAN KHANNA, CAS RE VENUE BY : SHRI SURE NDER PAL, CIT, DR DATE OF HEARING : 2 8 . 0 4 . 20 21 DATE OF PRONOUNCEMENT : 28 . 0 4 . 20 21 ORDER PER BENCH : ITA NO.3493/DEL/2016 FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 18 TH MARCH, 2016 OF THE CIT(A) - 42, NEW DELHI, RELATING TO ASSESSMENT YEAR 20 09 - 10. ITA NO.1241/DEL/2017 FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 5 TH DECEMBER, ITA NO. 3493/ DEL/201 6 ITA NO.1241/DEL/2017 CO NO.103/DEL/2017 2 2016 OF THE CIT(A) - 19, NEW DELHI, RELATING TO THE ASSESSMENT YEAR 2011 - 12. THE ASSESSEE HAS FILED THE CO NO.103/DEL/2017 AGAINST THE AP PEAL FILED BY THE REVENUE FOR A.Y. 2011 - 12. FOR THE SAKE OF CONVENIENCE, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. 2 . THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IN THE ABOVE TWO APPEALS ARE BELOW RS.50 LAKHS. THEREFORE, IN VIEW OF THE RECENT CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019, RAISING THE MONETARY LIMIT FOR FILING OF THE APPEAL BY THE REVENUE BEFORE THE TRIBUNAL TO RS.5 0 LAKHS AND THE SUBSEQUENT CLARIFICATION OF THE CBDT, VIDE NOTIFICATION DATED 20 TH AUGUST, 2019 STATING THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT . 3. THE LD. DR, ON THE OTHER HAND, FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IN BOTH THESE APPEALS ARE BELOW RS.50 LAKHS. 4 . AFTER HEARING BOTH THE SIDES , WE FIND THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE RE VENUE IN THE ABOVE TWO APPEALS ARE ADMITTEDLY BELOW RS.50 LAKHS . T HEREFORE, IN VIEW OF T HE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 RAISING THE MONETARY LIMITS FOR FILING OF THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL TO RS.50 LAKHS AND THE SUBS EQUENT CLARIFICATION DATED 20 TH AUGUST, 2019 TO THE EFFECT THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEA S L FILED BY THE REVENUE ARE NOT MAINTAINABLE . ACCORDINGLY, THE SAME ARE DISMISSED. ITA NO. 3493/ DEL/201 6 ITA NO.1241/DEL/2017 CO NO.103/DEL/2017 3 5. HOWEVER, IF THE REVENUE AT ANY POINT O F TIME FINDS THAT THE TAX EFFECT INVOLVED IN THE GROUNDS OF THE REVENUE IS MORE THAN RS.50 LAKHS OR THAT THE SAME IS FALLING UNDER THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR, THE REVENUE MAY MOVE NECESSARY APPLICATION FOR RECALL OF THIS ORDER. 6. SINCE THE APPEAL FILED BY THE REVENUE IN ITA NO.1241/DEL/2017 IS DISMISSED ON ACCOUNT OF LOW TAX EFFECT, THE CO NO.103/DEL/2017 BECOMES INFRUCTUOUS AND ACCORDINGLY THE SAME IS DISMISSED. 7 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE REVENUE AND CO FILED BY THE ASSESSEE ARE DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 28.04. 20 21 . SD/ - SD/ - ( AMIT SHUKLA ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 28 TH APRIL, 2021. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI