ITO (Exemptions), New Delhi V. M/s. Institute of Road Traffic Education, New Delhi

ITA 3634/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7481 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 01-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: ABHISHEK MANAV
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC - I : NEW DELHI BEFORE SHRI R.S. SYAL, A CCOUNTANT MEMBER ITA NO. 3634 / DEL/20 1 5 ASSESSMENT YEAR : 20 0 9 - 1 0 ITO (EXEMPTIONS), WARD 1(2), ROOM NO. 2417, 24 TH FLOOR, E - 2 BLOCK, PRATYAKSH KAR BHAWAN, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, JAWAHAR LAL NEHRU MARG, NEW DELHI VS. INSTITUTE OF ROAD TRAFFIC EDUCATION B - 128 DDA SHEDS OKHLA INDUSTRIAL AREA, PHASE - I NEW DELHI. PAN: AAATI2776D CO NO.5 0 /DEL/201 6 ( ITA NO. 3634 / DEL/201 5 ) ASSESSMENT YEAR : 20 0 9 - 1 0 INSTITUTE OF ROAD TRAFFIC EDUCATION B - 128 DDA SHEDS OKHLA INDUSTRIAL AREA, PHASE - I NEW DELHI. PAN: AAATI2776D VS. ITO (EXEMPTIONS), WARD 1(2), ROOM NO. 2417, 24 TH FLOOR, E - 2 BLOCK, PRATYAKSH KAR BHAWAN, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, JAWAHAR LAL NEHRU MARG, NEW DELHI ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : SHRI ABHISHEK MANAV, A DVOCATE . DEPARTMENT BY : SHRI S.K. JAIN, SR. DR DATE OF HEARING : 0 1 .0 8 .201 6 DATE OF PRONOUNCEMENT : 0 1 .0 8 .201 6 ITA NO. 3634 /DEL/201 5 CO NO.50/DEL/2016 2 ORDER TH IS APPEAL BY THE REVENUE AND THE CROSS OBJECTION BY THE ASSESSEE ARISE OUT OF THE ORDER PASSED BY THE CIT(A) ON 09.03.2015 IN RELATION TO THE ASSESSMENT YEAR 20 09 - 1 0 . 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. I FIND THAT PURSUANT TO THE MANDATE OF SECTION 268A, THE CBDT HAS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.1 0,00,000/ - FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. I FURTHER FIND THAT AS THE TAX EFFECT INVOLVED IN THE INSTANT APPEAL IS LESS THAN RS.10,00,000/ - , THE EXTANT APPEAL IS NOT MAINTAINABLE. THE LD. D.R., ALTHOUGH SUPPORTED THE ORDER OF THE ASSESSING OF FICER, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10,00,000/ - . 3. FROM PARA 10 OF THE ABOVE CIRCULAR IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH ITA NO. 3634 /DEL/201 5 CO NO.50/DEL/2016 3 RETROSPECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/ - . GOING BY THE PRESCRIPTION OF THE AFORENOTED CIRCULAR, I AM OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT FOR NOT FILING THE APPEALS. EX CONSEQEUNTI I DISMISS THE INSTANT APPEAL W ITHOUT GOING INTO MERITS OF THE CASE. 4. THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED AS HAVING BECOME INFRUCTUOUS , AS ADMITTED BY THE LD. AR. 5 . IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS THE CROSS OBJECTION OF THE ASSESSEE STAND DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 0 1 . 0 8 .201 6 . S D / - [ R.S. SYAL ] ACCOUNTANT MEMBER DATED, 1 ST AUGUST, 201 6 . SELF ITA NO. 3634 /DEL/201 5 CO NO.50/DEL/2016 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.