DCIT, Exemption, Ghaziabad V. BSA College of Engineering & Technology Institute, Mathura

ITA 4388/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3740 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 03-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: FRIDAY: NEW DELHI) , ' ' # $ , % '& ' BEFORE SH.PRAMOD KUMAR, VICE PRESIDENT & MS. SUSHMA CHOWLA, JUDICIAL MEMBER '( / ITA NO:- 4388/DEL/2017 %) * #* / ASSESSMENT YEAR: 2013-14 DCIT(EXEMPTION), GHAZIABAD. ........... +, /APPELLANT VS BSA COLLEGE OF ENGINEERING & TECHNOLOGY INSTITUTE, 1-NEAR BUS STAND, MATHURA, UTTAR PRADESH. PAN-AAATB4000N . -+, / RESPONDENT +,./' / APPELLANT BY : MS. ASHIMA NEB, SR.DR -+,./' / RESPONDENT BY : NONE ' )0.12 / DATE OF HEARING : 30.08.2019 3# .12 / DATE OF PRONOUNCEMENT: 30.08.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY REVENUE IS AGAINST ORDER OF CIT (A)-2, AGRA, DATED 31.03.2017 RELATING TO ASSESSMENT YEAR 2013-1 4 AGAINST THE ITA NO:- 4388/DEL/2017 ASSESSMENT YEAR: 2013-14 PAGE | 2 ORDER PASSED UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. THE APPEAL WAS FIXED TO DISPOSE OFF EARLY HEARIN G PETITION. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, LD. DR FOR THE REVENUE POINTED OUT THAT TH E PRESENT APPEAL IS TO BE WITHDRAWN AS THE TAX EFFECT INVOLVED IN TH E CASE IS BELOW RS.50 LACS. 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.20 19 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS B EFORE THE TRIBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20.08. 2019 HAS ALSO CLARIFIED THAT CIRCULAR NO.17/2019 WOULD BE APPLICA BLE TO ALL PENDING APPEALS. IN SUCH CIRCUMSTANCES, THE PRESENT APPEAL FILED BY THE REVENUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAIN ABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPE AL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULA R DATED 11.07.2018. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), THE CAPTIONED APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN/NOT PRESSED. ITA NO:- 4388/DEL/2017 ASSESSMENT YEAR: 2013-14 PAGE | 3 6. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DAY OF AUGUST, 2019. SD/- SD/- (PRAMOD KUMAR) (SUSHMA CH OWLA) / VICE PRESIDENT %'& /JUDICIAL MEMBER / ) DATED : 30 TH AUGUST, 2019 . * AMIT KUMAR * .%14565#17 COPY OF THE ORDER IS FORWARDED TO : 1. +, / THE APPELLANT; 2. -+, / THE RESPONDENT; 3. 81 9 : / THE CIT(A) 4. 5;<%1%) = = / DR, ITAT, DELHI 5. <>*?0 7 GUARD FILE. ) ' / BY ORDER , '-51%1 // TRUE COPY // '@ AB&C , / ITAT, DELHI