DCIT, New Delhi V. Smt. Urvashi Talla, New Delhi

ITA 3821/DEL/2014

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2259 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 01-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR V K CHADHA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.3821/DEL/2014 ASSESSMENT YEAR: 2010-11 DCIT, CIRCLE-25(1), NEW DELHI. VS URVASHI TALLA, B-5, NEAR DURGA MANDIR, MOTI NAGAR, NEW DELHI. PAN: ADTPT5304J (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : DR. V.K. CHADHA, SR. DR DATE OF HEARING : 04.12.2019 DATE OF PRONOUNCEMENT : 04.12.2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 3 RD APRIL, 2014 OF THE CIT(A)-24, NEW DELHI RELATING TO ASSESS MENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. HOWEVER, SINCE THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS, THEREFORE, THIS APPEAL WAS TAKEN UP FOR HEAR ING. ITA NO.3821/DEL/2014 2 3. A PERUSAL OF THE RECORD SHOWS THAT TAX EFFECT IN VOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS. THE CBDT, VID E CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019 HAS RAISED THE MONETARY LIMIT FOR FIL ING OF APPEAL BY THE REVENUE BEFORE THE TRIBUNAL TO RS.50 LAKHS. VIDE NOTIFICAT ION DATED 20 TH AUGUST, 2019 IT HAS BEEN CLARIFIED THAT THE REVISED MONETARY LIMIT SO MENTIONED IN THE CIRCULAR NO.17/2019 IS APPLICABLE EVEN TO PENDING APPEALS. SINCE, IN THE INSTANT CASE, ADMITTEDLY, THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS BELOW RS.50 LAKHS, THEREFORE, IN VIEW OF THE CBDT CIRCULA R NO.17/2019 DATED 8 TH AUGUST, 2019 AND THE SUBSEQUENT CLARIFICATION BY THE CBDT O N 20 TH AUGUST, 2019 TO THE EFFECT THAT THE SAID CIRCULAR IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY, T HE SAME IS DISMISSED. HOWEVER, IF THE REVENUE AT ANY POINT OF TIME FINDS THAT THE TAX EFFECT INVOLVED IN THE GROUNDS OF THE REVENUE IS MORE THAN RS.50 LAKHS OR THAT THE SAME IS FALLING UNDER THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR, THE REVEN UE MAY MOVE NECESSARY APPLICATION FOR RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 4.12.2019. SD/- SD/- (SUSHMA CHOWLA) ( R.K. PANDA) JUDICIAL MEMBER ACCO UNTANT MEMBER DATED: 04 TH DECEMBER, 2019 DK ITA NO.3821/DEL/2014 3 COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI