ITO, Ward-1(5), Noida V. Joseph Nathan, G B Nagar

ITA 4616/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0800 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURENDER PAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

1 ITA NOS. 4604/DE L/2018 & ORS IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D+ SMC NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER ITA NO. 4604/DEL/2018 ( A.Y 2009-10) ITO WARD-1(4) A-2D, AAYAKAR BHAWAN, SECTOR-24, NOIDA UTTAR PRADESH (APPELLANT) VS GYANI S/O. SHRI GYASI, VIII- CHAHADPUR KHADAR, PARGANA DANKAUR, GAUTAM BUDH NAGAR, UTTAR PRADESH AAAAA0000A (RESPONDENT) ITA NO. 4613/DEL/2018 ( A.Y 2009-10) ITO WARD-1(5) A-2D, AAYAKAR BHAWAN, SECTOR-24, NOIDA UTTAR PRADESH (APPELLANT) VS JAI SINGH S/O. LATE SHRI RAMCHANDER, VILL- CHHAPROULI BANGER, SECTOR-168, NOIDA, GAUTAM BUDH NAGAR, UTTAR PRADESH BKKPJ4899M (RESPONDENT) ITA NO. 4616/DEL/2018 ( A.Y 2009-10) ITO WARD-1(5) ROOM NO. 307, 3 RD FLOOR, AAYAKAR BHAWAN, A-2D, SECTOR 24, NOIDA UTTAR PRADESH (APPELLANT) VS SHRI JOSEPH NATHAN C/O SHRI A. I NATHAN, B-2, SECTOR-11, GAUTAM BUDH NAGAR, NOIDA, UTTAR PRADESH ACBPN4050A (RESPONDENT) ITA NO. 4669/DEL/201 8 ( A.Y 2010-11) ITO KOTWARA, PAURI UTTRAKHAND NOIDA UTTAR PRADESH (APPELLANT) VS SHASHI BALA BHEL ROAD, RATANPUR, KOTDWARA, PAURI UTTRAKHAND AIEPB1292R (RESPONDENT) 2 ITA NOS. 4604/DE L/2018 & ORS APPELLANT BY NONE RESPONDENT BY SH. SURENDER PAL SR. DR ORDER PER SUCHITRA KAMBLE, JM THE PRESENT APPEALS FILED BY THE REVENUE IN RESPECT OF DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE ORDERS PASSED BY THE CIT(A ) IN RELATION TO THE DIFFERENT ASSESSMENT YEARS. 2. THE LD. DR APPEARED ON BEHALF OF THE REVENUE. TH E ASSESSEES REMAINED UNREPRESENTED WHEN THE MATTERS WERE CALLED OUT. 3. WE HAVE HEARD THE PARTIES. IT IS FOUND THAT PURS UANT TO THE MANDATE OF SECTION 268A, THE CBDT HAS ISSUED CIRCULAR NO. 0 3 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.20,00,000/- FOR NOT FILING APPEALS BEFORE THE TR IBUNAL. IT IS FURTHER FOUND THAT AS THE TAX EFFECT INVOLVED IN THE INSTANT APPE ALS IS LESS THAN RS.20,00,000/-, THE EXTANT APPEALS ARE NOT MAINTAIN ABLE. THE LD. DR, ALTHOUGH SUPPORTED THE ORDERS OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOL VED IN THESE APPEALS IS LESS THAN RS.20,00,000/-. 4. GOING BY THE PRESCRIPTION OF THE ABOVE STATED CI RCULAR, IT IS OBSERVED THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR-CUT DIREC TION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.20,00,000/-. WE ARE, THEREFORE, OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEALS BE FORE THE TRIBUNAL OR DATE OF HEARING 20.09.2018 DATE OF PRONOUNCEMENT 20.09.2018 3 ITA NOS. 4604/DE L/2018 & ORS WITHDRAWN THE SAME AS THE TAX EFFECT IN THESE APPEA LS IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT, I.E., RS. 20,00,000/- FOR NOT FILING THE APPEAL. ACCORDINGLY, WE DISMISSED THE INSTANT APPEALS WITHOUT GOING INTO MERITS OF THE CASES. 5. THE LD. DR HAS BROUGHT TO OUR NOTICE A LETTE R DATED 20.08.2018 OF THE DIRECTOR (ITJ), CBDT, NEW DELHI ADDRESSED TO ALL TH E PRINCIPAL CCITS IN WHICH PARA NO. 10 OF THE EARLIER CIRCULAR DATED 11.7.2018 , ENUMERATING CERTAIN INSTANCES IN WHICH THE APPEALS SHOULD BE CONTESTED NOTWITHSTANDING THE LOW TAX EFFECT, HAS BEEN REVISED. HE, HOWEVER, COULD N OT PLACE ANY MATERIAL ON RECORD TO DEMONSTRATE THAT ANY OF THE ABOVE APPEALS IS COVERED BY THE AMENDED PARA OF THE CIRCULAR. UNDER THESE CIRCUMSTANCES, WE DISMISS ALL THE APPEALS FILED BY THE REVENUE AND GIVE LIBERTY TO THE DEPART MENT TO FILE MISCELLANEOUS APPLICATIONS, IF IT IS FOUND THAT EITHER THE TAX EF FECT IS MORE THAN THE PRESCRIBED LIMIT OF RS.20,00,000/- OR THE APPEALS GETS COVERED IN THE REVISED PARA 10 OF THE LETTER DATED 20.08.2018. ACCORDINGLY, THE APPEALS OF THE REVENUE STAND DISMISSED. 6. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ST AND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2018 SD/- SD/- DATED: 20 TH SEPTEMBER, 2018. *R.N COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI. (N.K.SAINI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER 4 ITA NOS. 4604/DE L/2018 & ORS DATE OF DICTATION 20 .09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.09.2018 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 20.09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 20.09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 0 .09.2018 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 * 5 ITA NOS. 4604/DE L/2018 & ORS