JCIT (OSD), New Delhi V. M/s. SMS Paryavaran Ltd., New Delhi

ITA 4897/DEL/2011

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3515 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 13-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 04-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BEDOBANI CHAUDHARY
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. NO. 4897/DEL/2011 (ASSESSMENT YEAR 2008-09) APPELLANT BY : SMT. BEDOBANI CHAUDHARY, SR. DR RESPONDENT BY : NONE. DATE OF HEARING : 13.04.2017 DATE OF PRONOUNCEMENT : 18.04.2017 ORDER PER BEENA A PILLAI, JM: 1. THE APPELLANT (HEREINAFTER REFERRED TO AS 'THE REV ENUE') BY FILING THE AFORESAID APPEAL, SOUGHT TO SET ASIDE TH E IMPUGNED ORDER DATED 27.07.2007 PASSED BY LD. CIT(A)-XVIII, NEW DELHI QUA THE ASSESSMENT YEAR 2008-09. 2. PERUSAL OF THE AFORESAID APPEAL FILED BY THE REVEN UE APPARENTLY SHOW THAT THE SAME IS HAVING LOW TAX EFF ECT AS PER CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER 2015, VIDE WHICH THE REVENUE HAS BEEN DIRECTED NOT TO PREFER A NY APPEAL IN JCIT CIRCLE-9(1), ROOM NO. 163 C. R. BUILDING NEW DELHI VS. SMS PARYAVARAN LTD. SH-2, VARDHAMAN GRAND PLAZA PLOT NO. 7, MANGALAM, SECTOR-3 ROHINI, NEW DELHI. GIR/PAN: AAACS2177F (APPELLANT) (RESPONDENT) 2 ITA NO. 4897/DEL/2011 (AY 2008-0 9) CASE THE TAX EFFECT IS LESS THAN RS.10,00,000/- AND THIS FACTUAL POSITION HAS BEEN FAIRLY CONCEDED BY THE LD. D.R. 3. ON PERUSAL OF MATERIAL ON RECORD, CBDT CIRCULAR (S UPRA) SHOWS THAT MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTMENT BEFORE THE TRIBUNAL, HON'BLE HIGH COURT AND HON'BLE SUPREME COURT HAS BEEN REVISED AND THE RELEVANT PORTION OF THE AFORESAID CIRCULAR IS EXTRACTED AS UNDER: '3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN CA SES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LI MITS GIVEN HEREUNDER: S.NO. APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT (RS.) 1 BEFORE APPELLATE TRIBUNAL 10,00,000 2 BEFORE HIGH COURT 20,00,000 3 BEFORE SUPREME COURT 25,00,000 IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MER ELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETAR Y LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CA SES IS TO BE DECIDED ON MERITS OF THE CASE. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH I N HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAW N /NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL B E GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERAT IVE AT THE TIME WHEN SUCH APPEAL WAS FILED. ' 4. IN VIEW OF THE CBDT CIRCULAR NO.21, DATED 10.12.20 15 HAVING RETROSPECTIVE EFFECT AND WHAT HAS BEEN DISCU SSED ABOVE, WE ARE OF THE CONSIDERED VIEW THAT THE AFORESAID AP PEAL IS NOT MAINTAINABLE BECAUSE OF LOW TAX EFFECT I.E. LESS TH AN 3 ITA NO. 4897/DEL/2011 (AY 2008-0 9) RS.10,00,000/- HENCE, THE AFORESAID APPEAL FILED BY THE REVENUE IS HEREBY DISMISSED HAVING BEEN BECOME INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH APRIL, 2017. SD/- SD/- (R. K. PANDA) (BEENA A. PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 18.04.2017 @MIT.