ITO, Ward- 3(4), Noida V. Suman Sharma , Gautam Budh Nagar

ITA 4643/DEL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0807 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SL NO. ITA/IT(SS)A, CO NO. APPELLANT RESPONDENT AY/ ASST. PERIOD ASSESSEE BY/ RESPONDENT BY 1 4643/DEL/2018 ITO WARD - 3(4), NOIDA SUMAN SHARMA, CO. SHRI REWARI SHARAN SHARMA, VILLAGE - BEHLOLPUR, DADRI, GB NAGAR, 2010 - 11 NONE 2. 4646/DEL/2018 ITO, WARD - 3(4), NOIDA SHIVANI SACHDEVA, W/O. SH VISHAL DUTT GOUR, FLAT NO. B - 304, 3 RD FLOOR, PRASVANATH PRESTIGE, SECTOR 93A, NOIDA 2010 - 11 NONE 3. 4640/DEL/2018 ITO, WARD - 3(4), NOIDA SURESH CHAND, S/O. SH. RAMPAL SINGH, VILLAGE - MOHAVAILPUR CHANCHALI, GAUTAM BUDH NAGAR, 2010 - 11 NONE 4. 4641/DEL/2018 ITO, WARD - 3(4), NOIDA SURAJ SINGH NAGAR, 309, SHIVA TOWER, GT ROAD, GHAZIABAD 2010 - 11 NONE 5. 4342/DEL/2018 ITO, WARD - 3(4), NOIDA SHILA, W/O. SH. RAJPAL, VILLAGE - RAMPUR BANGAR, MIRZAPUR, DANKAUR, GAUTAM BUDH NAGAR 2010 - 11 NONE 6. 4635/DEL/2018 ITO, WARD - 3(1), NOIDA REJENDRA PRASAD SHARMA, L/H. SHRI MUKESH SHARMA, A - 67, OPPOSITE PRAYAG HOSPITAL, SECTOR - 49, NOIDA 2009 - 10 NONE 7. 4637/DEL/2018 ITO, WARD - 3(5), NOIDA SUNIL JULKA, A - 118/D, SECTOR - 35, NOIDA 2010 - 11 NONE 8. 4638/DEL/2018 ITO, WARD - 3(4), NOIDA SOHAN LAL, S/O. SRI SAHAB RAM, VILL - GEJHA, TILAPTABAD, TEHSIL DADRI, GAUTAM BUDH NAGAR 2010 - 11 NONE 9. 4628/DEL/2018 ITO, WARD - 2(4), NOIDA PRAKASH KUMAR, ANSAL FORTUNE ARCADE, LG 37 & 38, (BASEMENT), SECTOR - 18, NOIDA 2010 - 11 NONE 10. 4630/DEL/2018 ITO, WARD - 2(4), NOIDA PAWAN KUMAR LAUR, S/O. SH. RAMPAL SINGH, VILLAGE - LODANA, GAUTAM BUDH NAGAR, 2009 - 10 NONE 11. 4631/DEL/2018 ITO, VEER PAL BHATI, 2010 - 11 NONE 2 WARD - 2(5), NOIDA EART COURT, T - 2802, YAY PEE GREENM G BLOCK, SURAJPUR, KASNA ROAD, GREATER NOIDA 12. 4632/DEL/2018 ITO, WARD - 2(5), NOIDA VED PRAKASH, S/O. JAYAMAL SINGH, VILL - BEHLOLPUR, GAUTAM BUDH NAGAR, 2009 - 10 NONE 13. 4620/DEL/2018 ITO, WARD - 7(1), NEW DELHI DR APPARELS AND FASHION P LTD, C - 25, KIRTI NAGAR, DELHI 2008 - 09 NONE 14 4622/DEL/2018 ITO, WARD - 1(1), NOIDA ANIL KUMAR GUPTA, B - 320A, SECTOR - 26, NOIDA 2009 - 10 NONE 15. 4626/DEL/2018 ITO, WARD - 2(4), NOIDA PRABHU JYOTI KATOCH, A - 34, SECTOR - 39, NOIDA 2009 - 10 NONE 16. 4617/DEL/2018 ITO, WARD - 1(5), NOIDA INDRA NAGAR, W/O. SHRI SHER SINGH NAGAR, VILL - DUJANA, PARGANA & TEHSIL DADRI, GAUTAM BUDH NAGAR 2009 - 10 NONE 17. 18. 19. 1446/DEL/2018 1446/DEL/2018 1446/DEL/2018 ITO, WARD - 3(1), SAHARANPUR ABDULLAH SIDDIQUE, S/O. SHRI ABDUL ALLAM, MOHALLA - SHEIKH ZADAN, SAHKARI KRISHI YANTRA, SAHARANPUR, SAHARANPUR 2012 - 13 2013 - 14 2014 - 15 NONE REVENUE BY : SHRI N.K. BANSAL, SR. DR DATE OF HEARING 23/08/2018 DATE OF PRONOUNCEMENT 0 8 /10 /2018 ORDER PER BENCH: 1 . THESE APPEALS BY THE REVENUE ARISE OUT OF THE ORDERS PASSED BY THE CIT(A) IN RELATION TO THE CAPTIONED ASSESSMENT YEARS. 2 . AT THE OUTSET OF THE HEARING ITSELF, THE LD. DR BROUGHT TO OUR ATTENTION THAT CBDT VIDE CIRCULAR NO.03/2018 DATED 11 TH JULY 2018 HAS D ECIDED THAT THE REVENUE WOULD NOT PREFER AN APPEAL BEFORE THE TRIBUNAL IF THE TAX EFFECT IS LESS THAN RS.20 LAKHS. HE FURTHER REFERRED TO ANOTHER CIRCULAR DATED 20.08.2018 ISSUED BY CBDT AND SUBMITTED THAT THE CASES WHICH ARE FALLING INTO EXCEPTION CANNOT BE DISMISSED , EVEN IF TAX EFFECT IS LESS THAN RS. 20 LAKHS. HE, THEREFORE, SUBMITTED THAT HE NEEDS TO VERIFY WHETHER ANY SUCH FACTS ARE EXISTING IN THE 3 ABOVE LISTED CASES. THEREFORE, HE PLEADED THAT THE APPEAL S OF THE REVENUE BE DECIDED AS PER THE INSTRUCT ION OF THE CBDT. 3 . LD AR ALSO REITERATED SAME FACTS. 4 . WE HAVE HEARD BOTH THE SIDES ON THE I SSUE AND PERUSED THE MATERIAL. WE FIND THAT THE CBDT VIDE CIRCULAR DATED 11 TH JULY 2018 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HONBLE HIGH COURT S AND HONBLE SUPREME COURT. THE RELEVANT PARA OF THE AFORESAID CIRCULAR IS REPRODUCED AS UNDER : - 3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETAR Y LIMITS GIVEN HEREUNDER : - SL.NO. APPEALS IN INCOME - TAX MATTERS MONETARY LIMIT(IN RS.) 1. BEFORE APPELLATE TRIBUNAL 20,00,000 2. BEFORE HIGH COURT 50,00,000 3. BEFORE SUPREME COURT 1,00,00,000 IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 5 . WE HAVE CONSCIOUSLY REVIEWED EACH OF THE ABOVE APPEALS, HOWEVER, COULD NOT FIND ANY SUCH ISSUES INVOLVED IN THESE APPEALS WHICH ARE COVERED BY EXCEPTION TO THE TAX EFFECT CIRCULAR AS MENTIONED IN AMENDED PARA NO. 10 OF THAT CIRCULAR. INSTANTANEOUSLY, LD DR ALSO COULD NOT SHOW ANY SUCH INSTANCE IN THESE APPEALS. 6 . WE FIND THAT THE TAX EFFECT INVOLVES IN THE APPEAL OF THE REVENUE IS BELOW RS.20 LAKHS. THERE IS NO DISPUTE THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME - TAX A UTHORITIES ARE BIN DING ON THOSE AUTHORITIES, THEREFORE, THE DEPARTMENT SHOULD HAVE WITHDRAWN/NOT PRESSED THE PRESENT APPEAL IN VIEW OF THE AFORESAID INSTRUCTION SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT OF RS.20 LAKHS. 4 5. IN VIEW OF THE ABOVE, CIRCU LAR NO.3/2018 DATED 10.07.2018 WILL APPLY TO ALL PENDING APPEALS. THEREFORE THE PRECEDENT, IT IS HELD THAT THE APPEAL IS NOT MAINTAINABLE IN THE INSTANT CASE AS THE TAX EFFECT IS LESS THAN RS.20 LAKHS. ACCORDINGLY, IT IS HELD THAT APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE. WE ALSO HASTENED TO ADD THAT CERTAIN TIMES INSTANCES STATED IN PARA NO. 10 OF THE CIRCULAR ARE NOT DISCERNABLE FROM THE ASSESSMENT AND APPELLATE ORDERS, THEREFORE, IN SUCH CASES, WE ALSO GIVE LIBERTY TO REVENUE THAT IF SUCH INSTANCES COMES TO THEIR NOTICE THAN HE MAY FILE MISCELLANEOUS APPLICATION WITH SUCH EVIDENCES. 6. IN THE RESULT, APPEALS FILED BY THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 0 8 / 10 /2018. - S D / - - S D / - ( AMIT SHUKLA ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 8 / 10 /2018. AK KEOT COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR, ITAT AR, ITAT, NEW DELHI.