DCIT, New Delhi V. M/s. Travel Security Services India Pvt. Ltd., New Delhi

ITA 372/DEL/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4254 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 25-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES I-2 : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.NO.372/DEL./2016 ASSESSMENT YEAR 2011-2012 THE DCIT, CIRCLE-25(2), C.R. BUILDING, NEW DELHI. VS. M/S. TRAVEL SECURITY SERVICES INDIA PVT. LTD., SUITE NO.605, 606, 6 TH FLOOR, COPIA CORPORATE SUITES, PLOT NO.9, JASOLA DISTT. CENTRE, NEW DELHI 110 025. PAN AACCT9754B (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI H.K. CHOUDHARY, CIT - DR FOR ASSESSEE : SHRI SAHIL SHARMA, ADVOCATE DATE OF HEARING : 10 . 1 0.2018 DATE OF PRONOUNCEMENT : 10 . 10 .2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE DCIT, CIRCLE-25(2), NEW DELHI, DATED 30.11.2015 UNDER SECTION 143(3) R.W.S. 144C(4) OF THE I.T. ACT, 1961, PASSED IN PURSUANCE TO THE ORDER OF DISPUTES RESOLUTION PANEL-2, NEW DELHI, DATED 12.10.2015, CHALLENGING 2 ITA.NO.372/DEL./2016 M/S. TRAVEL SECURITY SERVICES INDIA PVT. LTD., NEW DELHI. THE ORDER OF THE DISPUTES RESOLUTION PANEL IN DIRECTING THE A.O. TO COMPLETE ASSESSMENT BY REDUCING THE ADDITION TO RS.46,00,511/- IN PLACE OF ORIGINAL RECOMMENDED ALP OF RS.92,95,316/-. 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 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 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. PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. D.R. IN VIEW OF THE ABOVE BOARD CIRCULAR DID NOT PRESS THE DEPARTMENTAL APPEAL. WE MAY ALSO NOTE THAT THE APPEAL OF THE DEPARTMENT ABOVE WOULD NOT FALL WITHIN THE EXCEPTIONS PROVIDED IN THE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS 3 ITA.NO.372/DEL./2016 M/S. TRAVEL SECURITY SERVICES INDIA PVT. LTD., NEW DELHI. HAVE BEEN FILED AGAINST THE INSTRUCTION OF THE BOARD. THE DEPARTMENTAL APPEAL IS DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED SR. D.R. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (LP SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 10 TH OCTOBER, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT I - 2 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.