ACIT, New Delhi V. M/s. Arushi Exports, Delhi

ITA 4761/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8117 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K GARG
• Assessee Lawyers: NAINA SOIN KAPIL
• Keywords: Tax effect

Judgement Text

ITA NO.-4761/DEL/2016. M/S ARUSHI EXPORTS. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: A: NEW DELHI) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 4761/DEL/2016 ( ASSESSMENT YEAR: 2012-13) ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 46(1), NEW DELHI. VS. M/S ARUSHI EXPORTS, 6658, GADODIA MARKET, KHARI BOAOLI, DELHI- 110006. PAN NO: AABFA1107B APPELLANT RESPONDENT REVENUE BY : SHRI V.K. GARG, ADV. ASSESSEE BY : SMT. NAINA SOIN KAPIL, SR. DR ORDER PER: ANADEE NATH MISSHRA, AM THIS APPEAL BY THE REVENUE HAS BEEN DIRECTED AGAINS T THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-16, [LD. CIT( A), FOR SHORT] NEW DELHI, DATED 03.06.2015 FOR ASSESSMENT YEAR 2012-13. 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEAL IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES (CBDT) UNDER SECTION 268A OF THE I.T. ACT, IT HAS B EEN DIRECTED THAT DEPARTMENT SHALL ITA NO.-4761/DEL/2016. M/S ARUSHI EXPORTS. PAGE 2 OF 3 NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE T HE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. IT IS ALSO DIRECTED IN THIS CIRCULAR, THA T PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. DR , WHO APPEARED ON BEHALF OF REVENUE, DID NOT PRESS THE APPEAL IN VIEW OF THE AF ORESAID CIRCULAR OF CBDT. WE MAY ALSO NOTE THAT THIS APPEAL OF REVENUE WOULD NOT FAL L WITHIN THE EXCEPTIONS PROVIDED IN THE AFORESAID CIRCULAR. IN THE RESULT, THE DEPARTME NTAL APPEAL IS NOT MAINTAINABLE, IN VIEW OF AFORESAID CBDT CIRCULAR. THE APPEAL OF REVE NUE IS DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED SR. DR. WE CLARIFY THAT REV ENUE WILL BE AT LIBERTY TO FILE A MISCELLANEOUS APPLICATION SEEKING RECALL OF THIS OR DER FOR RESTORATION OF THE APPEAL, IF IT IS FOUND THAT THE APPEAL OF REVENUE IS NOT COVERED BY AFORESAID CBDT CIRCULAR. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 18/7/2019 SD/- SD/- (SUDHANSHU SRIVASTAVA) (ANADEE NATH MI SSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18 .07.2019 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT ITA NO.-4761/DEL/2016. M/S ARUSHI EXPORTS. PAGE 3 OF 3 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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