ITO, Ward- 2(3), Noida V. Nitin Nagar, Gautam Budh Nagar

ITA 4586/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2238 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC B ENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 4205/DEL/2018 [ASSESSMENT YEAR: 2007-08] I.T.O VS. SH. RAJBIR SINGH, WARD 61(2) HOUSE NO. 631, Z-TYPE NEW DELHI QUARTERS, TIMARPUR, ROOM NO. 2008, 20 TH FLOOR, DELHI BLOCK E-2, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, JLN MARG, NEW DELHI (PAN : ACCPS5255R) ITA NO. 4321 /DEL/2018 [ASSESSMENT YEAR: 2013-14] I.T.O. VS. SHRI JAGTAR SINGH, WARD 1(4) SUNNY DALES, NEAR RUDRAPUR AGRASEN HOSPITAL, BAGWARA, MANDI SAMITI PARISAR RUDRAPUR, KICHHA ROAD, U.S. NAGAR, UTTARAKHAND RUDRAPUR-263153 (PAN : BCFPS4414L) ITA NO. 4331/DEL/2018 [ASSESSMENT YEAR: 2008-09] I.T.O VS. SMT. SUDESH SUROHI, WARD 3(2) W/O SHRI KARAMVEER BULANDSHAHR SINGH SIROHI, CHOUDHARY SHIKARPUR COMPOUND, DM ROAD, DISTT. BULANDSHAHR PAN : AQDPS2409N 2 ITA NO. 4494/DEL/2018 [ASSESSMENT YEAR: 2014-15] I.T.O VS. SH. PRAMOD PAL, WARD 2(1) 77, DHARAMPUR DEHRADUN LAXMISAYA AJABPUR 13-A SUBHASH ROAD, ROAD, DEHRADUN DEHRADUN, UTTARAKHAND PAN : ANBPP0139K ITA NO. 4511/DEL/2018 [ASSESSMENT YEAR: 2010-11] I.T.O VS. SMT BURFI DEVI, WARD 1(2) W/O SH. OM PRAKASH NOIDA, VILL & POST GHORI ROOM NO. 304, BACHHERI, DADRI, 3 RD FLOOR, AAYAKAR BHAWAN, DISTT. GAUTAM BUDH A-2D, SECTOR-24, NAGAR NOIDA-201301 (UP) PAN : DZEPD6871C ITA NO. 4512/DEL/2018 [ASSESSMENT YEAR: 2009-10] I.T.O VS. SHRI BEG RAJ, WARD 1(2) S/O RAVI SINGH NOIDA, VILL.-GIRDHARPUR ROOM NO. 304, POST-BILASPUR, 3 RD FLOOR, AAYAKAR BHAWAN, DISTT. GAUTAM BUDH A-2D, SECTOR-24, NAGAR NOIDA-201301 (UP) PAN : BURP6780D ITA NO. 4513/DEL/2018 [ASSESSMENT YEAR: 2009-10] I.T.O VS. SHRI CHARAN SINGH, WARD 1(2) S/O SHRI FAKIRA NOIDA, VILL-MAYCHA, GR.NOIDA ROOM NO. 304, BACHHERI, 3 RD FLOOR, AAYAKAR BHAWAN, DISTT. GAUTAM BUDH A-2D, SECTOR-24, NAGAR NOIDA-201301 (UP) PAN : HOHPS3246J 3 ITA NO. 4583/DEL/2018 [ASSESSMENT YEAR: 2009-10] I.T.O VS. SHRI OM PRAKASH, WARD 2(3) C/O MANISHA VISHNOI, NOIDA FLAT NO. 311, C-58/3, AAYAKAR BHAWAN, A-2D, USHMA URJA, SECTOR-62 SECTOR-24, NOIDA NOIDA DISTT. GB NAGAR (UP)PAN: AKHPP7543E ITA NO. 4586/DEL/2018 [ASSESSMENT YEAR: 2009-10] I.T.O VS. SHRI NITIN NAGAR, WARD 2(3) S/O LATE SH. HOTE MANISHA VISHNOI, VILLAGE, ATTA GUJRAN, NOIDA PARGANA-DANAKAUR, AAYAKAR BHAWAN, A-2D, GRATER NOIDA SECTOR-24, NOIDA DISTT. GB NAGAR (UP) PAN: AOVPN4259B ITA NO. 4593/DEL/2018 [ASSESSMENT YEAR: 2008-09] I.T.O VS. SH. DEVENDRA KUMAR WARD 3(4) SHARMA AAYAKAR BHAWAN, S/O HARPRASAD SHARMA MADHUBAN COLONY, VILLAGE BABUGARH, MEERUT ROAD, DISTT. HAPUR HAPUR (PAN: BLTPS6092R) [APPELLANTS] [RESPONDENTS] DATE OF HEARING : 06.09.2018 DATE OF PRONOUNCEMENT : 06.09.2018 4 REVENUE BY : SHRI ANIL KUMAR SHARMA , SR. DR ASSESSEE BY : NONE ORDER THESE APPEALS BY THE REVENUE ARE PREFERRED AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX [APPEALS], NEW DELHI IN THE CASES OF SEPARATE ASSESSEES, PERTAINING TO DIFFEREN T ASSESSMENT YEARS AS AFORESAID. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. I FIND THAT ON 11.07.2018 THE CBDT HAS ISSUED INSTRUCTIONS BEARING NO. 3 OF 2018 UNDER FILE NO. F. NO. 279/MISC.142/2007-ITJ(PT.) PR OHIBITING ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPEAL T O THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE TAX EFFECT BY VIRTUE OF RELIEF GIVEN BY LD. CIT(A) IS LESS THAN RS. 20 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE WITH RETROSPECTIVE EFFECT, MEANING THERE BY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEALS ALS O. IN THE PRESENT CASES, TAX EFFECT ON THE ADDITIONS WHICH ARE DELE TED BY LD. CIT(A) IS LESS THAN RS. 20 LAKHS. FURTHER, IT HAS NOT BEEN PO INTED OUT TO US, WHETHER ANY OF THE CASES OF THE REVENUE FALL WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR. THUS, KEEPING IN VIEW THE ABOVE CBDT CIRCULAR AND PROVISIONS OF SECTION 268A OF THE INCOME TAX ACT, I AM OF THE VIEW THAT THE PRESENT APPEALS OF THE REVE NUE DESERVE TO BE DISMISSED. THEY ARE ACCORDINGLY DISMISSED. HOWEVER, IT IS OBSERVED THAT IN CASE ON RE-VERIFICA TION AT THE END OF THE AO IT CAN BE DEMONSTRATED THAT THE TAX EFFEC T IS MORE, OR REVENUES CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE 5 CIRCULAR, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER RELATABLE TO SUCH CASES. SUCH APPLICATION SHOULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE ACT. 3. IN THE LIGHT OF THE AFORESAID CBDT CIRCULAR, ALL THE APPEALS FILED BY THE REVENUE ARE DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 06.09. 2018. SD/- [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 06 TH SEPTEMBER, 2018 SR BHATNAGAR COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI