ACIT, New Delhi V. Sh. Sohan Singh Dhingra (HUF), New Delhi

ITA 3586/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1342 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 05-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G, NEW DELHI BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT DR. B. R. R. KUMAR, ACCOUNTANT MEMBER ITA NO. 3586/DEL/2017 : ASSTT. YEAR : 200 7-08 ACIT, CENTRAL CIRCLE-8, NEW DELHI VS SH. SOHAN SINGH DHINGRA (HUF), 85, GOLF LINKS, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAAHS2838C ASSESSEE BY : SH. ARUN KISHORE, FCA REVENUE BY : SH. H. K. CHOUDHARY, CIT DR DATE OF HEARING: 27.01.2020 DATE OF PRONOUNCEMENT: 21.05.2020 ORDER PER DR. B.R.R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AG AINST THE ORDER OF LD. CIT (A)-24, NEW DELHI DATED 17.03. 2017. 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/20 19, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DI RECTED THAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THE REON. IT IS FURTHER CLARIFIED THAT EVEN IF IN THE CASE OF AN AS SESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMEN T YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTE D ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. ITA NO. 3586/DEL/2017 SOHAN SINGH DHINGRA (HUF) 2 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPE AL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NO TICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/05/2020. SD/- SD/- (SUSHMA CHOWLA) (DR. B.R.R. KUMAR) VICE PRESIDENT ACCOUNTANT MEM BER DATED: 21/05/2020 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR