ITO, Moradabad V. M/s. Shubham Nursing Home Pvt. Ltd., Moradabad

ITA 5163/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6785 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 18-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH A, NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 5163/DEL/2014 ASSESSMENT YEAR: 2006-07 INCOME-TAX OFFICER, WARD 2(2), MORADABAD. (APPELLANT) VS. SHUBHAM NURSING HOME PVT. LTD. CIVIL LINES, MORADABAD. PAN AADCS5271H (RESPONDENT) APPELLANT BY SH. RAVI KANT GUPTA, SR. DR RESPONDENT BY SH. PIYUSH KAUSHIK, ADVOCATE ORDER PER L.P. SAHU, A.M.: THIS APPEAL AT THE INSTANCE OF REVENUE ARISES OUT O F THE ORDER PASSED BY THE CIT(A) IN RELATION TO THE CAPTIONED ASSESSMENT YEAR. 2. DURING THE COURSE OF HEARING, THE LD. DR, ALTHO UGH SUPPORTED THE ORDER OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FAC T THAT TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.20,00,000/-. THE LEARNED COUNSEL, SHRI PIYUSH KAUSHIK, ADVOCATE, APPEARING FOR THE ASSESSEE, ON THE OTHER HAND, CONTENDED THAT THE PRESENT APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW OF RECENT CIRCULAR OF CBDT NO. 3/2018 DATED 11 TH JULY, 2018, WHEREBY THE MONETARY LIMIT OF TAX EFFECT FOR NOT FILING APP EALS BEFORE THE TRIBUNAL HAS BEEN REVISED TO RS.20,00,000/-. 3. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND THE MATERIAL AVAILABLE ON RECORD, INCLUDING THE ABOVE CIRCULAR, WE FIND THAT THE ABOV E CIRCULAR OF CBDT ON PECUNIARY LIMIT HAS BEEN ISSUED IN SUPERSESSION OF EARLIER CBDT CIRCULA R NO. 21 OF 2015 DATED 10.12.2015, REVISING THE MONETARY LIMIT OF TAX EFFECT FROM RS.1 0,00,000/- TO RS.20,00,000/-.THESE INSTRUCTIONS OF CBDT HAVE NOW STATUTORY FORCE WITHI N THE PROVISIONS OF SECTION 268A OF THE DATE OF HEARING 12.07.2018 DATE OF PRONOUNCEMENT 12.07.2018 ITA NO. 5163/DEL/2014 2 IT ACT AND ARE MADE APPLICABLE TO THE PENDING APPEA LS ALSO BY VIRTUE OF PARA 13 OF THE CIRCULAR. THIS CIRCULAR CONTAINS CLEAR INSTRUCTIONS TO THE DEPARTMENT TO WITHDRAW OR NOT TO PRESS SUCH APPEALS FILED BEFORE THE ITAT WHEREIN TA X EFFECT INVOLVED DOES NOT EXCEED RS.20,00,000/-. IT IS NOT THE CASE OF THE REVENUE THAT THE PRESENT APPEAL COMES WITHIN THE SWEEP OF EXCLUSION CLAUSES AS GIVEN IN PARA NO. 10 & 11 OF THE SAID CIRCULAR. THUS, GOING BY THE PRESCRIPTION OF THE AFORE-NOTED CBDT INSTRUCTIO NS, AND WITHOUT GOING INTO MERITS OF THE CASE, WE DISMISS THE INSTANT APPEAL FILED BY THE RE VENUE, BEING NOT MAINTAINABLE, AS THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.20.0 0 LACS. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED, AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2018. SD/- SD/- (BHAVNESH SAINI) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12 TH JULY, 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI