ACIT, New Delhi V. M/s. Alva Brothers Entertainment Pvt. Ltd., New Delhi

ITA 5025/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1992 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 22-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A: DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.NO.5025/DEL./2016 ASSESSMENT YEAR 2012-13 ACIT CIRCLE-2(1), ROOM NO. 392, C.R. BUILDING, I.P. ESTATE, NEW DELHI. VS., ALVA BROTHERS ENTERTAINMENT PVT. LTD. 84, B/2, PLOT NO. 548, NEAR RADDISSON HOTEL, MAHIPALPUR, NEW DELHI. PAN NO. AAGCA0612H (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : NONE (APPLICATION FOR ADJOURNMENT IS REJECTED AS LOW TAX EFFECT) DATE OF HEARING : 05.09.2019 DATE OF PRONOUNCEMENT : 05.09.2019 ORDER PER SUCHITRA KAMBLE, J.M. THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 04.07.2016 PASSED BY THE CIT(A)-1, NEW DELHI FOR AY 2011-12. 2. AT THE TIME OF HEARING, THE OFFICE OF LD. DR FIL ED ADJOURNMENT APPLICATION ON BEHALF OF THE LD. DR STA TING THEREIN THAT THE SAID DR IS ON LEAVE. AFTER GOING T HROUGH THE 2 ITA.NO.5025/DEL./2016 APPEAL MEMO WE FIND THAT THE TAX EFFECT IN THE APPE AL FILED BY THE REVENUE IS LESS THAN RS.50 LAKHS. VIDE CIRCU LAR NO.3/2018 DATED 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE REVENUE SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL I N CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCT ION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEAL S TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS B ELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AMENDED THE EARLIER CIRCULAR NO.3/2018 ( SUPRA) WHEREBY IT HAS BEEN DIRECTED THAT MONETARY LIMIT FO R FILING THE APPEAL OF THE REVENUE IN INCOME TAX CASES MAY B E ENHANCED FURTHER THROUGH THIS AMENDMENT IN PARA-3 O F THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE MONET ARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TR IBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/ 2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AMEND ITS EARL IER CIRCULAR NO.3/2018 (SUPRA), THEREFORE, ALL THE COND ITIONS OF EARLIER CIRCULAR NO.3/2018 SHALL APPLY ACCORDINGLY. 3. IN VIEW OF THE ABOVE BOARDS CIRCULARS, THE CASE OF THE REVENUE WOULD NOT FALL IN THE EXCEPTIONS PROVIDED I N THE ABOVE BOARD CIRCULARS. IN THE RESULT, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE AS THE APPEAL IS FILED AGAINST 3 ITA.NO.5025/DEL./2016 THE BOARD INSTRUCTIONS REFERRED TO ABOVE AND, THERE FORE, THE APPEAL OF THE REVENUE IS LIABLE TO BE DISMISSED. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF SEPTEMBER, 2019. SD/- SD/- (N.K. BILLAIYA) (SUCHITRA KAMB LE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05.09.2019 *KAVITA ARORA, SR. PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 05.09.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 05.09.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 05.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 05.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 05.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 05.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 05. 09.2019 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. 4 ITA.NO.5025/DEL./2016