ACIT, Central Circle- 4 , New Delhi V. Nany Duggal, Faridabad

ITA 3533/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5376 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2018
• 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: DR ANJULA JAIN
• Keywords: Tax effect
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.3533/DEL./2018 ASSESSMENT YEAR 2009-2010 THE ACIT, CENTRAL CIRCLE-4, NEW DELHI. VS. SMT. NANY DUGGAL, 3-E/42, N.I.T. FARIDABAD 121 001. PAN AREPD9956F (APPELLANT) (RESPONDENT) CROSS OBJECTION NO.134/DEL./2018 ARISING OUT OF ITA.NO.3533/DEL./2018 - ASSESSMENT YEAR 2009-2010 SMT. NANY DUGGAL, 3-E/42, N.I.T. FARIDABAD 121 001. PAN AREPD9956F VS. THE ACIT, CENTRAL CIRCLE-4, NEW DELHI. ( CROSS - OBJECTOR ) (RESPONDENT) ITA.NO.3535/DEL./2018 ASSESSMENT YEAR 2009-2010 THE ACIT, CENTRAL CIRCLE-4, NEW DELHI. VS. SMT. POONAM DUGGAL, 3-E/42, N.I.T. FARIDABAD 121 001. PAN AESPD6713K (APPELLANT) (RESPONDENT) 2 ITA.NO.3533/D/2018, CO.NO.134/D/2018, ITA.NO.3535/D/2018, CO.NO.136/D/2018, & ITA.NO.3534/D/2018, CO.NO.135/D/2018 SMT. NANY DUGGAL, FARIDABAD & TWO OTHERS . CROSS OBJECTION NO.136/DEL./2018 ARISING OUT OF ITA.NO.3535/DEL./2018 - ASSESSMENT YEAR 2009-2010 SMT. POONAM DUGGAL, 3-E/42, N.I.T. FARIDABAD 121 001. PAN AESPD6713K VS. THE ACIT, CENTRAL CIRCLE-4, NEW DELHI. ( CROSS OBJECTOR ) (RESPONDENT) ITA.NO.3534/DEL./2018 ASSESSMENT YEAR 2009-2010 THE ACIT, CENTRAL CIRCLE-4, NEW DELHI. VS. SMT. NEERU DUGGAL, 3-E/42, N.I.T. FARIDABAD 121 001. PAN AHNPD0991P (APPELLANT) (RESPONDENT) CROSS OBJECTION NO.135/DEL./2018 ARISING OUT OF ITA.NO.3534/DEL./2018 - ASSESSMENT YEAR 2009-2010 SMT. NEERU DUGGAL, 3-E/42, N.I.T. FARIDABAD 121 001. PAN AHNPD0991P VS. THE ACIT, CENTRAL CIRCLE-4, NEW DELHI. ( CROSS OBJECTOR ) (RESPONDENT) FOR REVENUE : DR. ANJULA JAIN, SR. D.R. FOR ASSESSEES : SHRI VIJAY KUMAR SINGLA, C.A. DATE OF HEARING : 18 . 1 0.2018 DATE OF PRONOUNCEMENT : 18 . 10 .2018 3 ITA.NO.3533/D/2018, CO.NO.134/D/2018, ITA.NO.3535/D/2018, CO.NO.136/D/2018, & ITA.NO.3534/D/2018, CO.NO.135/D/2018 SMT. NANY DUGGAL, FARIDABAD & TWO OTHERS . ORDER ALL THE APPEALS BY REVENUE AGAINST DIFFERENT ASSESSEES AND CROSS-OBJECTIONS BY DIFFERENT ASSESSEES ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LD. CIT(A)-3, GURGAON, DATED 27.02.2018, FOR THE A.Y. 2009-2010. IN ALL THE DEPARTMENTAL APPEALS, THE REVENUE CHALLENGED THE DELETION OF ADDITION OF RS.30 LAKHS UNDER SECTION 68 OF THE I.T. ACT, 1961. 2. 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 ABOVE BOARD CIRCULAR DID NOT PRESS THE DEPARTMENTAL APPEALS. 4 ITA.NO.3533/D/2018, CO.NO.134/D/2018, ITA.NO.3535/D/2018, CO.NO.136/D/2018, & ITA.NO.3534/D/2018, CO.NO.135/D/2018 SMT. NANY DUGGAL, FARIDABAD & TWO OTHERS . 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. 3. IN THE RESULT, APPEALS OF THE DEPARTMENT ARE DISMISSED. 4. LEARNED COUNSEL FOR THE ASSESSEE SEEKS PERMISSION TO WITHDRAW THE CROSS-OBJECTIONS . ALL THE CROSS-OBJECTIONS ARE, THEREFORE, DISMISSED AS WITHDRAWN. 5. IN THE RESULT, ALL THE CROSS OBJECTIONS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. 6. TO SUM-UP, ALL THE DEPARTMENTAL APPEALS ARE DISMISSED AS NOT PRESSED AND CROSS-OBJECTIONS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. 5 ITA.NO.3533/D/2018, CO.NO.134/D/2018, ITA.NO.3535/D/2018, CO.NO.136/D/2018, & ITA.NO.3534/D/2018, CO.NO.135/D/2018 SMT. NANY DUGGAL, FARIDABAD & TWO OTHERS . ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 18 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.