ITO, New Delhi V. Sh. Raj Kumar Singhal, Gurgaon

ITA 3498/DEL/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6815 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SH. AMIT SHUKLA , JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 3498/DEL./2016 : ASSTT. YEAR : 2006 - 0 7 INCOME TAX OFFICER, WARD - 55(5 ), NEW DELHI - 110002 VS SH. RAJ KUMAR SINGHAL, HOUSE NO. 144, SECTOR - 15, PART - II, GURGAON, HARYANA - 122001 (APPELLANT) (RESPONDENT) PAN NO. A BVPS9667D ASSESSEE BY : NONE REVENUE BY : SH. S. S. RANA , CIT DR DATE OF HEAR ING: 23 . 09 .201 9 DATE OF PRONOUNCEMENT: 21 .10 .201 9 ORDER PER DR. B. R. R. KUMAR , A CCOUNTANT M EMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE L D. CIT(A) - 19 , NEW DELHI DATED 03.03.2016 . 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/2019, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DIRECTED THAT DEPARTMENT S APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THEREON. IT I S FURTHER CLARIFIED THAT EVEN IF IN THE CASE OF AN ASSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. ITA NO . 3498/DEL/2016 RAJ KUMAR SINGHAL 2 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTA L APPEAL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NOTICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4 . IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED . ORDER PRO N OUNC ED IN THE OPEN COURT ON 21 /10 /2019. SD/ - SD/ - ( AMIT SHUKLA ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21 /10 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR