DCIT, Dehradun V. Sh. Ram Niwas Gupta, Dehradun

ITA 4858/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7338 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 12-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: F: NEW DELHI) BEFORE SHRI K.N. CHARY, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 4858/DEL/2016 (ASSESSMENT YEAR: 2010-11) D CIT CENT. CIRCLE DEHRADUN VS. RAM NIWAS GUPTA, 59/6, TYAGI ROAD, DEHRADUN PAN NO: ABIPG9411E APPELLANT RESPONDENT REVENUE BY : SMT. SULEKHA VERMA, CIT(DR) ASSESSEE BY : NONE ORDER PER: ANADEE NATH MISSHRA, AM THIS APPEAL BY THE REVENUE HAS BEEN DIRECTED AGAINS T THE ORDER OF LD. CIT(A)-2, DEHRADUN, DATED 31.03.2016 FOR ASSESSMENT YEAR 2010 -11. 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 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 2 ITA NO:- 4858/DEL/2016. RAM NIWAS GUPTA. 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 IT IS ALSO DIRECTED IN THIS CIRCULAR, THA T PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED.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 CIT(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 THE APPEAL OF REVE NUE IS DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED CIT(DR). WE CLARIFY THAT RE VENUE 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, FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15/01/2019 . SD/- SD/- ( K.N. CHARY ) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15.01.2019 BIDHAN 3 ITA NO:- 4858/DEL/2016. RAM NIWAS GUPTA. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 15.01.19 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.01.19 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 15.01.19 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 15.01.19 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 15.01.19 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 15.01.19 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