ACIT, CC- 13, NEW DELHI V. ASHWANI KUMAR MINDA, NEW DELHI

ITA 3958/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9605 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 16-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VED PRAKASH MISHRA
• Keywords: Tax effect
• Section: 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.NO.3958/DEL./2017 ASSESSMENT YEAR 2014-2015 THE ACIT, CENTRAL CIRCLE 13, ROOM NO.355, 3 RD FLOOR, JHANDEWALAN EXTENSION, NEW DELHI-55. VS., SHRI ASHWANI KUMAR MINDA, A-9, PHASE-1, ASHOK VIHAR, NEW DELHI. PAN AATPM3791R (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI VED PRAKASH MISHRA, SR. D.R. FOR ASSESSEE : SHRI SHAILESH GUPTA, ADVOCATE DATE OF HEARING : 08 .0 1 .20 20 DATE OF PRONOUNCEMENT : 08 .0 1 .20 20 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A)-XXVI, NEW DELHI, DATED 31.03.2017, FOR THE A.Y. 2014-2015, CHALLENGING THE DELETION OF ADDITION OF RS.61,25,000/- MADE ON ACCOUNT OF UNEXPLAINED CASH. 3. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.50 LAKHS. VIDE CIRCULAR NO.3/2018 2 ITA.NO.3958/DEL./2017 SHRI ASHWANI KUMAR MINDA, NEW DELHI. DATED 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE 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 PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AMENDED THE EARLIER CIRCULAR NO.3/2018 (SUPRA) WHEREBY IT HAS BEEN DIRECTED THAT MONETARY LIMIT FOR FILING THE DEPARTMENTAL APPEAL IN INCOME 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 HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AMEND ITS EARLIER CIRCULAR NO.3/2018 (SUPRA), THEREFORE, ALL THE CONDITIONS OF EARLIER CIRCULAR NO.3/2018 SHALL APPLY ACCORDINGLY. 3 ITA.NO.3958/DEL./2017 SHRI ASHWANI KUMAR MINDA, NEW DELHI. 4. THE LD. D.R. IN VIEW OF THE ABOVE BOARDS CIRCULARS DID NOT PRESS THE DEPARTMENTAL APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULARS. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL IS FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO ABOVE AND THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DISMISSED. 5. IN THE RESULT, APPEAL OF THE DEPARTMENT DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N.K. BILLAIYA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 08 TH JANUARY, 2020 VBP/- 4 ITA.NO.3958/DEL./2017 SHRI ASHWANI KUMAR MINDA, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT A BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.