DCIT, C-6(1), Mohali V. M/s Infotel Satcom Pvt. Ltd., Mohali

ITA 458/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5211 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 12-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 458/CHD/2018 / ASSESSMENT YEARS : 2013-14 THE DCIT, CIRCLE 6(1), CHANDIGARH M/S INFOTEL SATCOM PVT LTD., C157, PHASE VII, INDL AREA, MOHALI ./PAN NO: AANCI6705L / APPELLANT /RESPONDENT C.O. NO. 41/CHD/29018 ( IN ./ ITA NO. 458/CHD/2018) / ASSESSMENT YEARS : 2013-14 M/S INFOTEL SATCOM PVT LTD., C157, PHASE VII, INDL AREA, MOHALI THE DCIT, CIRCLE 6(1), CHANDIGARH ./PAN NO: CTFPS9013M / APPELLANT /RESPONDENT ! ' /ASSESSEE BY : SMT. CHANDERKANTA, SR.DR # ! ' / REVENUE BY : NONE $ % ! & /DATE OF HEARING : 10.10.2018 '()* ! & / DATE OF PRONOUNCEMENT : 16.10. 2018 ')/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL PREFERRED BY THE REVENUE AND COR RESPONDING CROSS OBJECTIONS BY THE ASSESSEE ARE AGAINST THE OR DER DATED 23.01.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHANDIG ARH [HEREINAFTER REFERRED TO AS CIT(A)]. ITA NO.458/CHD/2018 & C.O. 41/CHD/2018- M/S INFOTECH SATCOM PVT LTD, MOHALI 2 2. IT IS OBSERVED THAT THE APPEAL OF THE REVENUE IS BARRED BY LIMITATION OF 2 DAYS BUT IN VIEW OF THE SUBMISSIONS MADE BY THE LD. REPRESENTATIVE AND CONSIDERING THE SHORTNESS OF THE PERIOD OF DELAY, THE DELAY OF 02 DAYS IN FILING THE APPEAL IS HEREBY CO NDONED. 3. NO ONE HAS PUT IN APPEARANCE ON BEHALF OF THE AS SESSEE. THE LD. DR, HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE P RESENT CASE IS LESS THAN RS. 20 LACS. THE LD. DR HAS ALSO FAIRLY ADMITTED TH AT CBDT CIRCULAR NO. 3/2018 IS APPLICABLE TO THIS APPEAL, HENCE, THIS AP PEAL OF THE REVENUE IS LIABLE TO BE DISMISSED. 4. IT MAY BE NOTED THAT CBDT VIDE CIRCULAR NO. 3/20 18 DATED 11.07.2018 HAS REVISED THE MONETARY LIMIT UPTO RS.2 0 LACS FOR FILING APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL AND F URTHER VIDE PARA 13 OF THE SAID CIRCULAR IT HAS BEEN CLARIFIED THAT SAID C IRCULAR IS APPLICABLE RETROSPECTIVELY TO THE PENDING APPEALS ALSO. THE H ONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF PRINCIPAL CIT OF INCOME TAX VS. SURINDER KUMAR SINGHAL ITA NO 406-2016 (O&M) VIDE ORDER DATED 30.1.2017 WHILE FURTHER RELYING UPON THE DECISION O F THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. DHANALEKSHMI BANK LTD . (2015) 373 ITR 526 (SC), HAS DISMISSED THE APPEAL OF THE REVENUE W ITHOUT GOING INTO THE MERITS DUE TO LOW TAX EFFECT LEAVING THE QUESTION O F LAW OPEN. IN VIEW OF THE CBDT CIRCULAR NO. 03/2018 (SUPRA) AND IN THE LI GHT OF THE ABOVE REFERRED TO DECISION OF THE HON'BLE JURISDICTIONAL PUNJAB & HARYANA HIGH COURT (SUPRA), THE PRESENT APPEAL OF THE REVENUE IS DISMISSED DUE TO LOW TAX EFFECT. ITA NO.458/CHD/2018 & C.O. 41/CHD/2018- M/S INFOTECH SATCOM PVT LTD, MOHALI 3 IT IS, HOWEVER, CLARIFIED THAT THE DISMISSAL OF THE ABOVE APPEAL SHALL NOT BE TAKEN TO BE AFFIRMATION OF THE ORDER OF THE CIT(A) ON MERITS. THE LEGAL ISSUE RAISED BY THE REVENUE IS BEING LEFT OPE N TO BE ADJUDICATED IN AN APPROPRIATE CASE. IN THE RESULT THE APPEAL OF THE REVENUE IS HEREBY D ISMISSED. C.O. NO. 41/CHD/2018 5. NO ONE HAS PUT IN APPEARANCE DESPITE SERVICE OF NOTICE. THE CROSS OBJECTIONS FILED BY THE ASSESSEE IS ALSO BARRED BY LIMITATION OF 39 DAYS 6. A PERUSAL OF THE CROSS OBJECTIONS REVEALS THAT I N THE PRESENT CROSS OBJECTIONS, THE ASSESSEE HAS NOT ASSAILED ANY FIND INGS OF THE CIT(A), RATHER, THE CROSS OBJECTIONS ARE IN THE SHAPE OF A RGUMENTS AGAINST THE GROUNDS OF APPEAL TAKEN BY THE REVENUE, THE SAME AR E, HENCE, NON- MAINTAINABLE. THE SAME, THEREFORE, ARE DISMISSED. 7. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS CROSS OBJECTIONS OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT SD/- S/D- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 16. 10.2018 .. (, ! -. /. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ 0 / CIT 4. $ 0 ( )/ THE CIT(A) ITA NO.458/CHD/2018 & C.O. 41/CHD/2018- M/S INFOTECH SATCOM PVT LTD, MOHALI 4 5. .12 3 , & 3 , 45627 / DR, ITAT, CHANDIGARH 6. 26 8% / GUARD FILE (, $ / BY ORDER, 9 # / ASSISTANT REGISTRAR