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

ITA 3588/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7175 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 05-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K CHOUDHERY
• Keywords: Tax effect
• Section: 254(2); 153C

Judgement Text

ITA NO.-3588/DEL/2017. SH. SOHAN DHINGRA (HUF). PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: G: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEM BER ITA NO:- 3588/DEL/2017 ( ASSESSMENT YEAR: 2009-10) ACIT, CENTRAL CIRCLE-8, NEW DELHI. VS. SHRI SOHAN SINGH DHINGRA (HUF), 85, GOLF LINK, NEW DELHI. PAN NO: AAAHS2838C APPELLANT RESPONDENT REVENUE BY : SHRI H.K. CHOUDHERY, CIT (DR) ASSESSEE BY : SHRI ARUN KISHORE, CA PER ANADEE NATH MISSHRA, AM (A) THIS APPEAL BY REVENUE IS FILED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- 24, NEW DELHI, [LD. CIT(A), FOR SHORT], DATED 17.03.2017 FOR ASSESSMENT YEAR 2009-10. GROUNDS TAKEN IN THIS APP EAL OF REVENUE ARE AS UNDER: 1. THE ORDER OF LD. CIT(A) IS NOT CORRECT IN LAW A ND ON FACTS. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT(A) HAS ERRED IN QUASHING THE ORDER U/S 153C ON THE GROUND THAT PROP ER SATISFACTION HAS NOT BEEN RECORDED. ITA NO.-3588/DEL/2017. SH. SOHAN DHINGRA (HUF). PAGE 2 OF 4 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT(A) HAS ERRED IN HOLDING THAT PROPER SATISFACTION HAS NOT BEEN RECOR DED WHEN SATISFACTION NOTE IS AVAILABLE ON RE CORDS OF THE SEARCHED PARTI ES AS WELL AS THE ASSESSEE AND ASSESSING OFFICER IS THE SAME. 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT(A) HAS ERRED IN ACCEPTING THE OBJECTION TO 153C PROCEEDINGS, WHEN T HE ASSESSEE NEVER OBJECTED TO INITIATION OF PROCEEDINGS U/S 153C DURI NG ASSESSMENT PROCEEDINGS. 5. THE APPELLANT CRAVES LEAVE TO ADD, AMEND ANY/ AL L THE GROUND OF APPEAL BEFORE OR DURING THE COURSE OF HEARING OF THE APPEA L. (B) AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE AT THE TIME OF HEARING, BY LEARNED AUTHORIZED REPRESENTATIVE (LD. AR, FOR SHORT) FOR ASSESSEE, THAT TAX EFFECT IN THIS APPEAL IS BELOW RS. 50,00,000/-. VIDE RECENT CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 READ WITH EARLIER CBDT CIRCULAR NO. 3 OF 2018, DATED 11.07.2018, MINIMUM THRESHOLD LIMIT OF TAX EFFECT FOR FILING OF APPEALS BY REVENUE IN INCOME TAX APPELLATE TRIBUNAL (ITAT, FOR SHORT) HAS BEEN ENHANCED TO R S. 50,00,000/-. IN A SUBSEQUENT CLARIFICATION ISSUED BY CBDT VIDE F.NO. 279/MISC/M- 93/2018-ITJ, DATED 20/08/2019, IT HAS BEEN CLARIFIED BY CBDT THAT THE AFORESAID REVIS ED MONETARY LIMIT IS ALSO APPLICABLE TO ALL PENDING APPEALS IN ITAT. IN VIEW OF THE FOR EGOING, IT WAS CONTENDED BY LD. AR FOR ASSESSEE, THAT THIS APPEAL IS NOT MAINTAINABLE. LEARNED COMMISSIONER OF INCOME TAX (DEPARTMENTAL REPRESENTATIVE) [LD. CIT(DR), F OR SHORT) AGREED WITH THIS CONTENTION OF THE LD. AR FOR ASSESSEE, AND DID NOT PRESS THE APPEAL. THEREFORE, THIS APPEAL IS DISMISSED BEING NOT PRESSED; AND ALSO BEI NG NOT MAINTAINABLE HAVING REGARD TO AFORESAID CBDT CIRCULAR NO. 17/2019 DATED 08.08. 2019 READ WITH AFORESAID CBDT CIRCULAR NO. 3 OF 2018 IN THE LIGHT OF AFORESAID CL ARIFICATION DATED 20/08/2019. ITA NO.-3588/DEL/2017. SH. SOHAN DHINGRA (HUF). PAGE 3 OF 4 (C) BEFORE LEAVING, WE CLARIFY THAT REVENUE WILL BE AT LIBERTY TO APPROACH INCOME TAX APPELLATE TRIBUNAL U/S 254(2) OF INCOME TAX ACT, 1961 SEEKING RECALL OF THIS ORDER AND, FOR RESTORATION OF THIS A PPEAL IF IT IS FOUND THAT APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULA RS DATED 08.08.2019 AND 11.07.2018. (D) IN THE RESULT, THIS APPEAL BY REVENUE IS DISMISSED. OUR DECISION WAS ORALLY PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF REP RESENTATIVES OF BOTH SIDES, AFTER CONCLUSION OF HEARING ON 06/04/2021. NOW, THIS WRI TTEN ORDER IS SIGNED TODAY ON 06/04/2021. SD/- SD/- (KUL BHARAT) (ANADE E NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 06/04/2021 (POOJA) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO.-3588/DEL/2017. SH. SOHAN DHINGRA (HUF). PAGE 4 OF 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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 WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER