DCIT, New Delhi V. Sh. Gautam Kumar, New Delhi

ITA 356/DEL/2011

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1231 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-07-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 20-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHMA SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JM & SHRI N.K. BILLAIYA , AM / ITA NOS:- 355 & 356/DEL/2011 / AYS : 2003-04 & 2004-05 THE DCIT, CC-12, NEW DELHI .......... /APPELLANT VS SH. GAUTAM KUMAR, B-101/102, COSMOPOLITAN SOCIETY, ... / RESPONDENT PLOT NO. 33, SEC-10, DWARKA PAN-AIJPK0403M !' / APPELLANT BY : MS. SUSHMA SINGH, CIT DR !' / RESPONDENT BY : NONE #$ %&' / DATE OF HEARING : 12.12.2019 () %&' / DATE OF PRONOUNCEMENT: 12.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT APPEALS FILED BY REVENUE ARE AGAINST SE PARATE ORDERS OF CIT(A)-I, NEW DELHI, BOTH DATED 27.10.2010 RELATIN G TO ASSESSMENT YEARS 2003-04 AND 2004-05 AGAINST THE ORDER PASSED UNDER SECTION 153A/144 OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. BOTH THE APPEALS OF REVENUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAK E OF CONVENIENCE. / ITA NOS:- 355 & 356/DEL/2011 PAGE | 2 THE LD. DR FOR THE REVENUE POINTED OUT THAT THE PRE SENT APPEALS ARE TO BE WITHDRAWN AS THE TAX EFFECT INVOLVED IN THE CASES A RE BELOW RS.50 LACS. 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.20 19 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS BEFORE TH E TRIBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20.08.2019 HAS ALSO CLARIFIED THAT CIRCULAR NO.17/2019 WOULD BE APPLICABLE TO ALL PENDING APPEA LS. IN SUCH CIRCUMSTANCES, THE PRESENT APPEALS FILED BY THE REV ENUE IN CASE OF LOW TAX EFFECT ARE NOT MAINTAINABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEALS , IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11.07.2018. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), BOTH THE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF DECEMBER, 2019. SD/- SD/- (N.K. BILLAIYA) (SUSHMA CHOWLA ) ''+ ''+ ''+ ''+ /ACCOUNTANT MEMBER + + + + /JUDICIAL MEMBER / DATED : 12 TH DECEMBER, 2019 SH / ITA NOS:- 355 & 356/DEL/2011 PAGE | 3 '* %,-',%. COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. #/ #0 / THE PR. CIT 4. ,12% 3 3 / DR, ITAT, DELHI 5. 245$ . GUARD FILE. '*# '*# '*# '*# / BY ORDER , ,%% // TRUE COPY // 78+9 , 3 / ITAT, DELHI