ITO, New Delhi V. Sh. Ajay Kumar Aggarwal, Delhi

ITA 3571/DEL/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4175 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 03-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR CHOPRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A : DELHI BEFORE SHRI S. K YADAV, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA.NO. 3571 /DEL./201 5 ASSESSMENT YEAR 20 1 1 - 1 2 ITO , WARD - 39 (4) , ROOM NO. 1009, 10 TH FLOOR, E - 2, BLOCK , DR. S. P. MUKHERJEE CIVIC CENTRE, NEW DELHI - 110002 VS. AJAY KUMAR AGGARWAL FLAT NO . B - 304, BALAJI APARTMENT, SECTOR - 13, ROHINI, DELHI 110085 PAN AFJPA1322B (APPELLANT) (RESPONDENT) FOR REVENUE : SH. MANOJ KUMAR CHOPRA, SR. DR FOR ASSESSEE : NONE PRESENT DATE OF HEARING : 31 .10.2018 DATE OF PRONOUNCEMENT : 31 .10.2018 ORDER PER ANADEE NATH MISSHRA, A.M. THIS APPEAL BY THE REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A) - 13, NEW DELHI, DATED 17.03.2015 FOR ASSESSMENT YEAR 2 011 - 12. 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES (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 2 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. IT IS ALSO DIRECTED IN THIS CIRCULAR, THAT PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. DR, WHO APPEARED ON BEHALF OF REVENUE, DID NOT PRESS THE APPEAL IN VIEW OF THE AFORESAID CIRCULAR OF CBDT. WE MAY ALSO NOTE THAT THIS APPEAL OF REVENUE WOULD NOT FALL WITHIN THE EXCEPTIONS PROVIDED IN THE AFORESAID CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE, IN VIEW OF AFORESAID CBDT CIRCULAR. THE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN/ NOT PRESSED BY THE LEARNED SR. DR. WE CLARIFY THAT REVENUE WILL BE AT LIBERTY TO FILE A MISCELLANEOUS APPLICATION SEEKING RECALL OF THIS ORDER FOR RESTORATION OF THE APPEAL, IF IT IS FOUND THAT THE APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCUL AR. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 31 .10.2018. SD/ - SD/ - ( S.K. YADAV ) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 31 .10.2018 * NEHA* COPY T O 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI. 3 DATE OF DICTATION 30.10.2018 DATE ON WHICH T HE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 30.10.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON W HICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER