ACIT, New Delhi V. Sh. Sanjay Malhotra, New Delhi

ITA 4636/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6664 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-02-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 31-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI O.P. KANT, A.M. I.T.A.NO.4636/DEL./2016 ASSESSMENT YEAR 2008-2009 THE ACIT, CENTRAL CIRCLE- 17, ROOM NO.103, 1 ST FLOOR, HALL NO.1 E-2 ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. VS. SHRI SANJAY MALHOTRA, I-107A, KIRTI NAGAR, NEW DELHI 110 015. PAN AGDPM8800D (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI S.S. RANA, CIT-D.R. FOR ASSESSEE : -NONE- DATE OF HEARING : 23.01.2019 DATE OF PRONOUNCEMENT : 23.01.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-34, NEW DELHI, DATED 28.06.2016, FOR THE A.Y. 2008-2009. 2. IN THIS CASE, A.O. COMPLETED THE ASSESSMENT AT RS.34,31,380/-. THE LD. CIT(A) NOTED THAT THE ISSUES ARE COVERED BY HIS ORDER FOR A.Y. 2006-2007 DATED 28.06.2016 AND THE ADDITIONS WERE ACCORDINGLY DELETED. 2 ITA.NO.4636/DEL./2016 SHRI SANJAY MALHOTRA, NEW DELHI. 3. ADMITTEDLY, THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO.3/2018DATED 11 TH JULY, 2018 ISSUED BY CBDT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED. THE LD. D.R. IN VIEW OF THE BOARDS CIRCULAR ABOVE DID NOT PRESS THE DEPARTMENTAL APPEAL AND SEEKS PERMISSION TO WITHDRAW THE APPEAL. THE CASE OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS THE APPEAL IS FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO ABOVE AND THEREFORE, THE APPEAL OF THE DEPARTMENT IS LIABLE TO BE DISMISSED. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMISSED. 3 ITA.NO.4636/DEL./2016 SHRI SANJAY MALHOTRA, NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P.KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 23 RD JANUARY, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.