DCIT, Circle- 2, Meerut V. Praveen Gupta, Gurgaon

ITA 3901/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6772 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 15-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHAKANT SAHU
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. NO.3901/DEL/2017 ASSESSMENT YEAR: 2012-13 DCIT, CIRCLE-2, MEERUT. VS. PRAVEEN GUPTA, FLAT NO.D-101, 1 ST FLOOR, TOWER NO. D, CAITRIIONA RESIDENTIAL APARTMENT COMPLEX, AMBIENCE ISLAND, GURGAON. TAN/PAN: ACJPG 4777H (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SUBHAKANT SAHU, SR.D.R. RESPONDENT BY: NONE DATE OF HEARING: 25 10 2019 DATE OF PRONOUNCEMENT: 25 10 2019 O R D E R PER AMIT SHUKLA, JM THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 17.03.2017 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS), MEERUT FOR TH E ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET, IT HAS BEEN POINTED OUT BY THE LD . D.R. THAT THE TAX EFFECT ON THE DISPUTED ISSUE RAISED IN THE REVENUES APPEAL IS MUCH BELOW RS.50 LAC, AND THERE FORE, IN VIEW OF NEW CBDT CIRCULAR NO.17/2019, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. I.T.A. NO.3901/DEL/2017 2 3. IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019, WHEREIN THE CBDT HAS FURTHER ENHANCED THE MONETARY LIMIT FOR FILING OF APPEAL BY THE DEPARTME NT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS.20 LACS T O RS.50 LACS. THE SAID CIRCULAR ALSO MAKE REFERENCE TO THE EARLIER CIRCULAR NO.3 OF 2018 DATED 11.07.2018 AND SPECIALL Y STATES THAT AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGA TION, THE BOARD HAS DECIDED TO ENHANCE THE MONETARY LIMIT FOR FILING OF THE APPEALS. THIS CIRCULAR IS NOT IN SUPERSESSION O F THE EARLIER CIRCULAR BUT ONLY AMENDS THE MONETARY LIMITS AS WEL L AS GIVES CLARIFICATION WITH REGARD TO PARAGRAPH 5 OF THE EAR LIER CIRCULAR. THIS INTER ALIA MEANS THAT ALL THE OTHER CONDITIONS MENTIONED IN THE EARLIER CIRCULAR NO.3 OF 2018 DATED 11.07.20 18 WILL APPLY MUTATIS MUTANDIS INCLUDING THAT IS, IT WILL APPLY TO ALL THE PENDING APPEALS. 4. FURTHER CBDT VIDE CLARIFICATION DATED 20.08.2019 HAS CLARIFIED THAT THE AFORESAID CIRCULAR WILL APPLY TO ALL PENDING APPEALS. ACCORDINGLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NON MAINTAINABLE AS THE TAX EFFECT IS BELOW RS.5 0 LAKHS. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER, 2019. SD/- SD/- [G.S. PANNU] [AMIT SHUKLA] [VICE PRESIDENT] JUDICIAL MEMBER DATED: 25 TH OCTOBER, 2019