ITO, WARD- 2(2), NOIDA V. MUKESH KUMAR JOSHI, G B NAGAR

ITA 3499/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8976 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEL INCOME TAX OFFICER WARD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER SL. NO ITA.NO. A.Y. APPELLANT RESPONDENT REVENUE BY ASSESSEE BY 1. 3498/DEL./2008 2009-2010 THE INCOME TAX OFFICER, WARD 2 (2), ROOM NO.404, 4 TH FLOOR, AAYAKAR BHAWAN, A-2D, SECTOR-24, NOIDA-PIN - 201 301. MRS. MADHU MALHOTRA, W/O. SHRI YASHPAL MALHOTRA, FLAT NO.13083, TOWER GATE NO.2, BLOCK-D, GHAZIABAD. PAN ALYPM4693C DR. ANJULA JAIN, SR. D.R. NONE 2. 3499/DEL./2018 2009-2010 MR. MUKESH KUMAR JOSHI, VILLAGE-UNCHI, DANKAUR, GAUTAM BUDH NAGAR. PAN AGIPJ8971B NONE 3. 3500/DEL./2018 2009-2010 MS. MEGHA PRIYANKA, P2-08, TOWER-6, ROYAL PARK, SECTOR-137, NOIDA. PAN ARCPT6031B SH. PANKAJ JAIN, C.A. 4. 3501/DEL./2018 2009-2010 THE INCOME TAX OFFICER, WARD- 1(4), NOIDA, A- 2D, AAYAKAR BHAWAN, SECTOR- 24, NOIDA 201301 MR. GOPAL KRISHAN DUBEY, PROP. M/S. G.P. EXPORTS, A-33, SECTOR-10, NOIDA. PAN AAXPD2991A NONE 5. 3853/DEL./2018 2011-2012 THE INCOME TAX OFFICER, WARD- 46(1), ROOM NO.211, DRUM SHAPE BUILDING, I.P. ESTATE, NEW DELHI 002. MR. VIJAY DHINGRA, 5456, CHOWK NIRAIN, AJMERI GATE, NEW DELHI 110006. PAN AAFPD8249P NONE 6. 3856/DEL./2018 2009-2010 THE ACIT, CIRCLE 7 (2), ROOM NO.403, C.R. BUILDING, I.P. ESTATE, DELHI 110 002. MR. RAVI KUMAR AGGARWAL, F-39, SUDHERSHAN APARTMENT, PLOT NO.82, PATPARGANJ, I.P. ESTATE, DELHI 110 092 PAN AAEPA8395E SHRI SANAT KAPOOR, ADVOCATE. DATE OF HEARING : 15 . 1 0.2018 DATE OF PRONOUNCEMENT : 15 . 10 .2018 2 ITA.NOS.3498 TO 3501/DEL./2018, 3853 & 3856/DEL./2018 SHRI MADHU MALHOTRA, GHAZIABAD & OTHERS, ORDER PER BHAVNESH SAINI, J.M. 1. THIS ORDER SHALL DISPOSE-OFF ALL THE ABOVE DEPARTMENTAL APPEALS FILED AGAINST DIFFERENT ASSESSEES FOR DIFFERENT ASSESSMENT YEARS. 2. I HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD AND LEARNED COUNSEL FOR THE ASSESSEE APPEARED IN SOME OF THE DEPARTMENTAL APPEALS. 3. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEALS IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT 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 THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. D.R. IN VIEW OF THE 3 ITA.NOS.3498 TO 3501/DEL./2018, 3853 & 3856/DEL./2018 SHRI MADHU MALHOTRA, GHAZIABAD & OTHERS, ABOVE BOARD CIRCULAR DID NOT PRESS THE DEPARTMENTAL APPEAL. I MAY ALSO NOTE THAT THE APPEALS OF THE DEPARTMENT ABOVE WOULD NOT FALL WITHIN THE EXCEPTIONS PROVIDED IN THE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEALS ARE NOT MAINTAINABLE AS HAVE BEEN FILED AGAINST THE INSTRUCTION OF THE BOARD. THE DEPARTMENTAL APPEALS ARE DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED SR. D.R. 4. IN THE RESULT, APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 15 TH OCTOBER, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.