DCIT, New Delhi V. M/s. Unitech Realty Pvt. Ltd., New Delhi

ITA 4253/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7181 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 02-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: KANIKA
• Keywords: Tax effect

Judgement Text

ITA NO.- 4253/DEL/2016 M/S UNITECH REALITY PVT. LTD. PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: G: NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 4253/DEL/2016 ( ASSESSMENT YEAR: 2011-12) DCIT, CIRCLE- 27(1), NEW DELHI. VS. M/S UNITECH REALITY PVT. LTD., 6, COMMUNITY CENTRE, SAKET, NEW DELHI-110017. PAN NO: AAACR4290E APPELLANT RESPONDENT REVENUE BY : SHRI S.S. RANA, CIT(DR) ASSESSEE BY : MS. KANIKA, ADV. ORDER PER: ANADEE NATH MISSHRA, AM THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST TH E ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-22, [LD. CIT( A), FOR SHORT] NEW DELHI, DATED 05.05.2016 FOR ASSESSMENT YEAR 2011-12, ON THE FOLL OWING GROUNDS: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING DISALLOWANCE OF MAINTE NANCE CHARGES OF RS. 40,73,080/- BY RELYING MECHANICALLY ON PREDECESSOR CIT(A)S ORDER IN THE CASE OF THE ASSESSEE FOR THE AY 2009-10 AND AY 2010-11 WITH OUT APPRECIATING THE MERITS OF THE ISSUE. 2. THE APPELLANT CRAVES, LEAVE OR RESERVING THE RIG HT TO AMEND MODIFY, ALTER, ADD OR FOREGO ANY GROUND(S) OF APPEAL AT ANY TIME B EFORE OR DURING THE HEARING OF THIS APPEAL. ITA NO.- 4253/DEL/2016 M/S UNITECH REALITY PVT. LTD. PAGE 2 OF 4 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES (CBDT) UNDER SECTION 268A OF THE I.T. ACT, IT HAS B EEN DIRECTED THAT DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE T HE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. IT IS ALSO DIRECTED IN THIS CIRCULAR, THA T PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LD. CIT(DR), W HO APPEARED ON BEHALF OF REVENUE, DID NOT PRESS THE APPEAL IN VIEW OF THE AF ORESAID CIRCULAR OF CBDT. WE MAY ALSO NOTE THAT THIS APPEAL OF REVENUE WOULD NOT FAL L WITHIN THE EXCEPTIONS PROVIDED IN THE AFORESAID CIRCULAR. IN THE RESULT, THE DEPARTME NTAL APPEAL IS NOT MAINTAINABLE, IN VIEW OF AFORESAID CBDT CIRCULAR. THE APPEAL OF REVE NUE IS DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LD. CIT(DR). WE CLARIFY THAT REVENU E WILL BE AT LIBERTY TO FILE A MISCELLANEOUS APPLICATION SEEKING RECALL OF THIS OR DER FOR RESTORATION OF THE APPEAL, IF IT IS FOUND THAT THE APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULAR. 3. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29/7/2019 SD/- SD/- (BHAVNESH SAINI) (ANADEE NATH MISSH RA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29.07.2019 POOJA/- ITA NO.- 4253/DEL/2016 M/S UNITECH REALITY PVT. LTD. PAGE 3 OF 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO.- 4253/DEL/2016 M/S UNITECH REALITY PVT. LTD. PAGE 4 OF 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER