DCIT, New Delhi V. Shri Roop Kishore Madan, New Delhi

ITA 3747/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0993 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 09-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

ITA NO.- 3747/DEL/2015 ROOP KISHORE MADAN. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: D: NEW DELHI) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 3747 /DEL/2015 ( ASSESSMENT YEAR: 2011-12) DCIT, CENTRAL CIRCLE -16, NEW DELHI. VS. SH. ROOP KISHORE MADAN, A-9/4, VASANT VIHAR, NEW DELHI. PAN NO: ABWPM6914G APPELLANT RESPONDENT REVENUE BY : SHRI J.K. MISHRA, CIT (DR) ASSESSEE BY : NONE ORDER PER: ANADEE NATH MISSHRA, AM THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST TH E ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 16, NEW DELH I, [LD. CIT(A), IN SHORT] DATED 16/03/2015 FOR ASSESSMENT ORDER 2011-12. 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEAL 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 B EEN DIRECTED THAT DEPARTMENT SHALL ITA NO.- 3747/DEL/2015 ROOP KISHORE MADAN. PAGE 2 OF 3 NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE T HE 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. IT IS ALSO DIRECTED IN THIS CIRCULAR, THA T PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED CIT (D R), WHO APPEARED ON BEHALF OF REVENUE, DID NOT PRESS THE APPEAL IN VIEW OF THE AF ORESAID CIRCULAR OF CBDT. WE MAY ALSO NOTE THAT THIS APPEAL OF REVENUE WOULD NOT FAL L WITHIN THE EXCEPTIONS PROVIDED IN THE AFORESAID CIRCULAR. IN THE RESULT, THE DEPARTME NTAL APPEAL IS NOT MAINTAINABLE, IN VIEW OF AFORESAID CBDT CIRCULAR. THE APPEAL OF REVE NUE IS DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED CIT(DR). WE CLARIFY THAT RE VENUE WILL BE AT LIBERTY TO FILE A MISCELLANEOUS APPLICATION SEEKING RECALL OF THIS OR DER FOR RESTORATION OF THE APPEAL, IF IT IS FOUND THAT THE APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULAR. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D, FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH DAY OF MARCH, 2019 SD/- SD/- (SUDHANSHU SRIVASTAVA) (ANADEE NATH MI SSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25.03.2019 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ITA NO.- 3747/DEL/2015 ROOP KISHORE MADAN. PAGE 3 OF 3 ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 20/3/19 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20/3/19 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 25/3/19 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 25/3/19 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