ACIT, New Delhi V. M/s. Poonam Hassija Neha Hassija, New Delhi

ITA 4320/DEL/2011

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9557 (ITAT-DELHI)
• Duration Of Justice: 9 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 03-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 29-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST D ATED; PASSED
• Keywords: Tax effect

Judgement Text

1 ITA NOS. 4320/2011 & 5545/DEL/2012 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 4320/DEL/2011 (A.Y 2008-09) I.T.A. NO. 5545/DEL/2012 (A.Y 2009-10) (THROUGH VIDEO CONFER ENCING) ACIT CIRCLE-27(1) ROOM NO. 218, D-BLOCK, VIKAS BHAWAN NEW DELHI (APPELLANT) VS POONAM HASSIJA NEHA HASSIJA 45, COMMUNITY CENTRE, NARAINA PHASE-1 NEW DELHI PAN: AAJFP3787C (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THESE TWO APPEALS ARE FILED BY THE REVENUE AGAINST ORDER DATED 14/07/2011 AND 29/08/2012 PASSED BY CIT(A)-XXIV, N EW DELHI FOR ASSESSMENT YEAR 2008-09 & 2009-10 RESPECTIVELY. 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT INVOLVED IN THIS APPEAL BEING LESS THAN RS. 50 LACS, SQUARELY F ALLS WITHIN THE AMBIT OF CIRCULAR NO. 17/2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES PRESCRIBING THE TAX EFFECT FOR PREFERRING APP EALS BEFORE TRIBUNAL BY THE REVENUE AND SUBSEQUENT CLARIFICATION ISSUED BY CBDT ON 20 TH AUGUST, 2019. APPELLANT BY SH. SHIRSWROOP SINGH, SR. DR RESPONDENT BY SH. M. P. RASTOGI, ADV DATE OF HEARING 28.07.2021 DATE OF PRONOUNCEMENT 28.07.2021 2 ITA NOS. 4320/2011 & 5545/DEL/2012 3. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD , WE FIND THAT THE AMOUNT DISPUTED BEFORE US IS BELOW THE TAX EFFECT LIMIT PR ESCRIBED BY CBDT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 FOR PREFERRIN G APPEALS BEFORE TRIBUNAL BY THE REVENUE. ON PERUSAL OF THE CIRCULAR NO. 17/2 019 DATED 08.08.2019 AND THE MATERIALS AVAILABLE ON RECORD, LD. SR. DR COULD NOT POINT OUT AS TO HOW AND WHY SUCH A CIRCULAR IS NOT APPLICABLE TO THE FACTS OF THE CASE. WE FIND THAT THE SUBSEQUENT CLARIFICATION DATED 20.08.2019 MAKES IT VERY CLEAR THAT THE REVISED MONETARY LIMITS SHALL APPLY RETROSPECTIVELY TO PEND ING APPEALS ALSO. THE CIRCULAR IS BINDING ON THE TAX AUTHORITIES. HENCE, WE HOLD THAT THE APPEAL OF THE REVENUE DESERVE TO BE DISMISSED ON ACCOUNT OF LOW T AX EFFECT VIDE CIRCULAR NO. 17/2019 DATED 08.08.2019 AND SUBSEQUENT CLARIFICATI ON ON 20.08.2019. ACCORDINGLY, ON ACCOUNT OF LOW TAX EFFECT CASE, WE DISMISS THIS APPEAL OF REVENUE IN LIMINE, WITHOUT GOING INTO THE MERITS OF THE CASE. 4. THOUGH THE MATTER IS REMANDED BACK ONLY FOR THE ISSUE OF GROUND NO. 4 TO BE DECIDED AFRESH OVERALL TAX EFFECT OF THE ENTI RE APPEAL IS LESS THAN 50 LACS IN BOTH OF THESE APPEALS. THEREFORE, WE ARE TAKING UP THE ISSUE OF TAX EFFECT AND NOT THE ISSUE OF MERIT. AS THE DIRECTED BY THE HON 'BLE HIGH COURT. 4. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 28 TH DAY OF JULY, 2021. (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED : 28/07/2021 R. NAHEED * 3 ITA NOS. 4320/2011 & 5545/DEL/2012 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI