ITO (Exemptions), Circle-1(1), Delhi V. Association of India Universities, New Delhi

ITA 4231/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3501 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 01-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: PRADEEP JHA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.4231/DEL/2018 ASSESSMENT YEAR: 2009-10 ITO (EXEMPTIONS), CIRCLE 1(1), DELHI. VS. ASSOCIATION OF INDIA UNIVERSITIES, AIU HOUSE, 16, COMRADE INTRAJIT GUPTA MARG, NEW DELHI. PAN: AAATA0407F (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRADEEP JHA, CA REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 20.02.2019 DATE OF PRONOUNCEMENT : 20.02.2019 ORDER THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 26 TH MARCH, 2018 OF THE CIT(A)-40, NEW DELHI, RELATING TO ASSES SMENT YEAR 2009-10. 2. THE LD. AR, AT THE OUTSET, SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUND RAISED BY THE REVENUE IS BELOW RS.20 LAC AND, THERE FORE, IN VIEW OF THE RECENT CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND HAS TO BE DISMISSED. THE LD. DR F AIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE GROUND RAISED BY THE REVENUE IS, AD MITTEDLY, BELOW RS.20 LAC. I, THEREFORE, HOLD THAT THE APPEAL FILED BY THE REVENU E IS NOT MAINTAINABLE IN VIEW OF THE ITA NO.4231/DEL/2018 2 CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018 WHICH IS APPLICABLE EVEN TO PENDING APPEALS. HOWEVER, IF THE REVENUE, AT ANY POINT OF TIME, FINDS THAT THE CASE OF THE REVENUE FALLS UNDER ANY OF THE CLAUSES AS PER AMEND ED PARA 10 OF THE SAID CIRCULAR, VIDE NOTIFICATION DATED 20 TH AUGUST, 2018, THE REVENUE IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR REVIVAL OF THE APPEAL . THE APPEAL FILED BY THE REVENUE IS, ACCORDINGLY, DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 0.02.2019 AT THE TIME OF HEARING ITSELF. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 20 TH FEBRUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI