DCIT (LTU), New Delhi V. M/s C & S Electric Ltd., New Delhi

ITA 3840/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3776 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 30-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LD C; LD CIT LTU
• Keywords: Tax effect
• Section: 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NOS. 2180 & 6201/DEL/2014 A.YRS.: 2009-10 & 20 10-11 AND ITA NO. 3840/DEL/2016 A.Y. : 2011-12 DCIT (LTU), DELHI NBCC PLAZA, PUSHP VIHAR, SECTOR-3, NEW DELHI 110 017 VS. M/S C&S ELECTRIC LTD., 222, OKHLA INDUSTRIAL ESTATE, NEW DELHI 110 020 (PAN: AAACC0909K) (APPELLANT) (RESPONDENT) ORDER PER H.S. SIDHU, JM: THESE 03 APPEALS FILED BY THE REVENUE ARE DIREC TED AGAINST THE RESPECTIVE ORDERS PASSED BY THE LD. CIT (LTU) & LD. C IT(A)-22, NEW DELHI IN RELATION TO ASSESSMENTS YEARS 2009-10, 2010-1 1 & 2011- 12. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE HAS STATED THAT THE TAX EFFECT INVOLVED IN EACH OF THE DEPARTMENTAL APPEAL IS LESS THAN RS.50 LAKHS, HENCE, HE REQUESTED THAT ALL TH E 03 APPEALS OF THE REVENUE MAY BE DISMISSED IN VIEW OF LATEST CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 WHEREIN THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TRIBUNAL BY THE DEPARTMENT HAVE BEEN ENHANCED TO RS.50 LAKHS. DEPARTMENT BY MS. RAKHI VIMAL, SR. DR. ASSESSEE BY SH. ANIL BHALLA, CA 2 3. IT IS NOTED THAT VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, I T HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEF ORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEE D THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS IN STRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE F ILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. RECENTLY, THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AM ENDED ITS EARLIER CIRCULAR NO.3/2018 (SUPRA) WHEREBY IT HAS BE EN DIRECTED THAT MONETARY LIMIT FOR FILING THE DEPARTMENTAL APPEAL IN I NCOME TAX CASES MAY BE ENHANCED FURTHER THROUGH THIS AMENDMENT IN PARA-3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TRIBUNAL H AVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AMEND ITS EARLIER CIR CULAR NO.3/2018 DATED 11.7.2018 (SUPRA), THEREFORE, ALL THE CONDITIONS OF EARLIER CIRCULAR NO.3/2018 SHALL APPLY ACCORDINGLY. THIS VIEW IS SUPPORTED BY THE ITAT, AHEMEDABAD A BENCH DECISION DATED 14 TH AUGUST, 2019 PASSED IN THE CASE OF INCOME TAX OFFICER , WARD 3(2), AHMEDABAD VS. DINESH MADHVLAL PATEL AND 627 OTHERS P ASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99). 4. LD. SR. DR DID NOT CONTROVERT THE AFORESAID PROPOS ITION. 3 5. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES AS E XPLAINED ABOVE AND IN VIEW OF THE AFORESAID CBDT CIRCULARS A S WELL AS DECISION DATED 14 TH AUGUST, 2019 OF THE ITAT, AHEMEDABAD A BENCH PASSED IN THE CASE OF INCOME TAX OFFICER, WAR D 3(2), AHMEDABAD VS. DINESH MADHVLAL PATEL AND 627 OTHERS P ASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99), ALL THESE 03 APPE ALS OF THE DEPARTMENT ARE DISMISSED. 6. IN THE RESULT, ALL THE 03 APPEALS FILED BY THE DEP ARTMENT ARE DISMISSED. THE DECISION IS PRONOUNCED ON 03.03.2020. SD/- SD/- (N.K. BILLAIYA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED: 03.03.2020 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI