DCIT, Najibabad V. M/s. Kisan Sahkari Chinni Mills Ltd., Najibabad

ITA 4179/DEL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3586 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 09-02-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 08-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BEDOBANI CHOUDHARY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , DELHI G BENCH , NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMB E R AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO. 4179 /DEL /201 3 [ ASSESSMENT YEAR: 20 0 9 - 1 0 ] THE I.T.O WARD 2 ( 2 ) MUZAFFARNAGAR VS. SHRI SANDEEP AGARWAL 52/26, KRISHNA VIHAR MUZAFFARNAGAR PAN : A BMPA 7591 F (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE R EVENUE BY: SH RI BEDOBANI CHOUDHARY , SR. DR DATE OF HEARING : 1 2 .0 4 .2017 DATE OF PRONOUNCEMENT : 12 .0 4 .2017 ORDER PER R.K. PANDA , ACCOUNTANT MEMBER : - THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 31 .0 5 .201 2 OF THE CIT(A), MUZAFFARNAGAR RELATING TO A.Y. 200 9 - 1 0 . 2. DESPITE SERVICE OF NOTICE, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE . HOWEVER, A PERUSAL OF THE APPEAL FILED BY THE REVENUE AS PER GROUNDS OF APPEAL SHOWS THAT THE REV EN UE HAS CHALLENGED THE ORDER OF THE LD. CIT(A) IN DELETING THE DISALLOWANCE OF RS. 21,09,601/ - MADE BY THE A.O 2 ITA NO. 4179 /DEL/201 2 U/S 40(A)(IA) OF THE INCOME - TAX ACT, 1961. THIS APPARENTLY SHOWS THAT THE TAX EFFECT ON THE GROUND RAISED BY THE REVEN UE IS BELOW RS. 10 LAKHS. THEREFORE, IN VIEW OF THE CIRCULAR NO. 21/2015 OF CBDT DATED 10 TH DECEMBER 2015 WE FIND THAT PRIMA FACIE, THE TAX EFFECT INVOLVED IN TH IS APPEAL BY THE REVENUE IS BELOW RS. 10.00 LAKHS AND, THEREFORE, WE DEEM IT PROPER TO DISMISS THE APPEAL PARTICULARLY BECAUSE THE PENDING APPEAL IS COVERED BY PARA 10 OF THE CIRCULAR. 3. HOWEVER, WE MAY CLARIFY THAT , IF ON RECEIPT OF THIS ORDER, THE ASSESSING OFFICER FINDS THAT THE TAX EFFECT IS ABOVE RS.10 LAKHS OR IN ANY OTHER MANNER, THE CIRCULAR IS NOT APPLICABLE IN VIEW OF EXCEPTIONS CULLED OUT IN THE CIRCULAR, HE WILL BE AT LIBERTY TO FILE MISCELLANEOUS APPLICAT ION FOR RECALLING OF THIS ORDER WHICH THE TRIBUNAL WILL CONSIDER IN ACCORDANCE WITH LAW. WE FURTHER FIND CONSIDERABLE FORCE IN THE CONTENTION OF THE CIT/DR THAT THIS ORDER CANNOT BE CONSIDERED AS AN ACCEPTANCE BY THE REVENUE ON THE ISSUE INVOLVED IN TH ESE APPEAL S AND WILL NOT BE AN ESTOPPEL FOR T HE REVENUE TO TAKE UP THE ISSUE BEFORE ITAT ON MERITS IF THE TAX EFFECT IN THOSE YEARS IS MORE THAN RS.10 LAKHS. WITH THESE DIRECTIONS WE DEEM IT PROPER TO DISMISS THE APPEAL IN THE LIGHT OF THE CIRCULAR NO. 21/201 5 OF CBDT DATED 10 TH DECEMBER 2015. ACCORDINGLY, WITHOUT GOING INTO MERITS OF THE CASE, WE DISMISS THE INSTANT APPEAL FILED BY THE REVENUE AS TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10 LAKHS. 3 ITA NO. 4179 /DEL/201 2 4 . IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 12 .0 4 .2017. ( BEENA PILLAI ) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMB E R DATED: 12 . 0 4 .2017 V. LAKSHMI COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT (APPEALS) 5) DR: ITAT ASSISTANT REGISTRAR 4 ITA NO. 4179 /DEL/201 2 DATE DRAFT DICTATED ON 1 2 .0 4 .2017 DRAFT PLACED BEFORE AUTHOR 12 .0 4 .2017 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 12 .0 4 .2017 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON FILE SENT TO THE BENCH CLERK .04.2017 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.