ADIT, New Delhi V. M/s. HNS India VSAT Inc., New Delhi

ITA 3998/DEL/2013

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8967 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 19-06-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 27-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST IMPUGNED PASSED
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 3998/DEL/2013 ASSESSMENT YEAR: 2002-03 ADIT, CIRCLE 1(2), (INTL. TAXATION), 410, E-2 BLOCK, 4 TH FLOOR, CIVIC CENTRE, NEW DELHI 110 002 VS. M/S HNS INDIA VSAT INC., C/O ERNST & YOUNG, 2 ND FLOOR, CAPITAL COURT, LSC-PHASE-III, OLOF PALME MARG, MUNIRKA, NEW DELHI 110 067 (PAN: AABCH2740L) (APPELLANT) (RESPONDENT) ORDER PER H.S. SIDHU, J.M.: THIS APPEAL BY THE REVENUE AGAINST THE IMPUGNED ORDER PASSED BY THE LD. CIT(A)-XXXIC, NEW DELHI IN RELATION TO ASSE SSMENT YEAR 2002-03. 2. THE LEARNED DR SUPPORTED THE ORDER OF THE ASSESS ING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT THE TAX EFFECT INVOLVE D IN THIS APPEAL IS LESS THAN RS.20,00,000/-. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT RECENTLY THE CBDT HAS IS SUED CIRCULAR NO. 03 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFE CT, REVISING THE MONETARY LIMIT TO RS.20,00,000/- FOR NOT FILING APPEALS BEFO RE THE TRIBUNAL. 4. FROM THE AFORE-NOTED CIRCULAR, IT IS PALPABLE TH AT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSP ECTIVE EFFECT AND THERE IS A CLEAR-CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW O R NOT PRESS SUCH APPEAL FILED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS T HAN RS.20,00,000/-. GOING BY THE PRESCRIPTION OF THE AFORE-NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT AP PEAL BEFORE THE TRIBUNAL DEPARTMENT BY SMT. RINKU SINGH, SR. DR. ASSESSEE BY SH. SALIL KAPOOR, ADV. 2 OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APP EAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT, I.E., RS. 20,00,000/- FOR NOT FILING THE APPEAL BEFORE THE TRIBUNAL. ACCORDINGLY, WE DISMISS THE INSTANT APPEA L FILED BY THE REVENUE WITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION, IF THE TAX EFFEC T IS FOUND TO BE MORE THAN THE PRESCRIBED LIMITED OF RS.20,00,000/- OR OTHERWI SE. ACCORDINGLY, THE APPEAL OF THE REVENUE STANDS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS ARE DISMISSED. THE DECISION IS PRONOUNCED ON 15 TH OCTOBER, 2018. SD/- SD/- (L.P. SAHU) (H.S. SI DHU) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 15 TH OCTOBER, 2018. SRBHATNAGAR COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 3