DCIT(Exemption), Circle, Ghaziabad V. Manav Sewa Sang Vridaban, Mathura

ITA 4918/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4364 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Tax effect
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.4918/DEL./2018 ASSESSMENT YEAR 2010-2011 THE DCIT (EXEMPTION)- CIRCLE, ROOM NO.105, CGO COMPLEX-II, 1 ST FLOOR, KAMLA NEHRU NAGAR, GHAZIABAD. VS. M/S. MANAV SEWA SANG VRINDABAN, MATHURA ROAD, VRINDAVAN, MATHURA. PAN AAATM1485H (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. FOR ASSESSEE : -NONE- DATE OF HEARING : 12.02.2019 DATE OF PRONOUNCEMENT : 12.02.2019 ORDER THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-2, AGRA, DATED 27.04.2018, FOR THE A.Y. 2010-2011. 2. IN THIS CASE, THE A.O. (ITO, WARD-3(2), MATHURA) PASSED THE EX-PARTE ASSESSMENT ORDER UNDER SECTION 144 OF THE INCOME TAX ACT, 1961, DATED 21.03.2013 AND COMPUTED THE TAXABLE INCOME OF ASSESSEE AT RS.38,60,454/-. THE LD. CIT(A) PARTLY ALLOWED THE APPEAL OF ASSESSEE. 2 ITA.NO.4918/DEL./2018 MANAV SEWA SANG VRINDABAN, MATHURA. 3. THE LD. D.R. WAS DIRECTED TO CLARIFY AS TO HOW THE PRESENT APPEAL THEN FILED BEFORE ITAT, DELHI BENCH. THE LD. D.R. SUBMITTED THAT W.E.F. 12.12.2017 THE JURISDICTION OF THE ASSESSEE HAS BEEN TRANSFERRED TO DCIT (EXEMPTION), GHAZIABAD. HOWEVER, IT IS A FACT THAT THE ASSESSMENT ORDER HAVE BEEN PASSED ON 21.03.2013. ACCORDING TO THE APPELLATE TRIBUNAL RULES, ORDINARY JURISDICTION OF THE BENCH WILL BE DETERMINED NOT BY THE PLACE OF BUSINESS OR RESIDENCE OF THE ASSESSEE, BUT BY THE LOCATION OF THE O/O. THE ASSESSING OFFICER. THUS, THE LOCATION OF O/O. ASSESSING OFFICER WAS ITO, WARD-3(2), MATHURA. THEREFORE, EVEN IF JURISDICTION IS SUBSEQUENTLY TRANSFERRED TO GHAZIABAD, NO APPEAL WOULD LIE TO ITAT, DELHI BENCH. THE DEPARTMENT SHALL HAVE TO FILE AN APPEAL BEFORE THE ITAT, AGRA BENCH. FURTHER, THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS BELOW RS.20 LAKHS. ACCORDING TO CBDT VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018, 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 3 ITA.NO.4918/DEL./2018 MANAV SEWA SANG VRINDABAN, MATHURA. APPEALS AND APPEALS TO BE FILED HENCEFORTH IN TRIBUNALS. IN THE PRESENT APPEAL, SINCE THE TAXABLE INCOME OF ASSESSEE IS ONLY RS.38,60,954/-, THEREFORE, THE TAX EFFECT WOULD NOT EXCEED RS.20 LAKHS. IN VIEW OF THE ABOVE, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AND THE SAME IS ACCORDINGLY DISMISSED. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 12 TH FEBRUARY, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.