ITO, Ward- 2(5), Noida V. Vijay Gambhir, Gautam Budh Nagar

ITA 5366/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6000 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 5366/DEL/2018 ASSESSMENT YEAR: 2009-10 ITO WARD 2(5) ROOM NO. 407, 4 TH FLOOR, AAYAKAR BHAWAN A-2D, SECTOR-24 NOIDA. VS VIJAY GAMBHIR 1537, SECTOR-29, GAUTAM BUDH NAGAR, NOIDA. ABUPG1144L APPELLANT RESPONDENT REVENUE BY SHRI S.L. ANURAGI, SR. DR ASSESSEE BY SHRI SANJAY GUPTA, CA ORDER THIS APPEAL BY THE REVENUE AGAINST THE IMPUGNED O RDER PASSED BY THE LD. CIT(A)-I, NOIDA IN RELATION TO AS SESSMENT YEAR 2009-10. 2. THE LEARNED DR SUPPORTED THE ORDER OF THE ASSESS ING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT THE TAX EFFE CT INVOLVED IN THIS APPEAL IS LESS THAN RS.20,00,000/-. 3. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE LEVANT MATERIAL ON RECORD. IT IS NOTICED THAT RECENTLY THE CBDT HAS ISSUED CIRCULAR NO. 03 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE DATE OF HEARING 23.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 2 ITA NO. 5366/DEL /2018 EFFECT, REVISING THE MONETARY LIMIT TO RS.20,00,000 /- FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. 4. FROM THE AFORE-NOTED CIRCULAR, IT IS PALPABLE TH AT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS AL SO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR-CUT DIREC TION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEAL FIL ED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.20,00,000/ -. GOING BY THE PRESCRIPTION OF THE AFORE-NOTED CIRCULAR, I AM OF T HE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT AP PEAL BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THIS APPEAL IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT, I.E., RS . 20,00,000/- FOR NOT FILING THE APPEAL BEFORE THE TRIBUNAL. ACCORDIN GLY, I DISMISS THE INSTANT APPEAL FILED BY THE REVENUE WITHOUT GOING I NTO MERITS OF THE CASE. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION, IF THE TAX EFFECT IS FOU ND TO BE MORE THAN THE PRESCRIBED LIMITED OF RS.20,00,000/- OR OT HERWISE. ACCORDINGLY, THE APPEAL OF THE REVENUE STANDS DISMI SSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/01/2019 SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 23.01.2019 *KAVITA ARORA 3 ITA NO. 5366/DEL /2018 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 23.01.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.01.2019 24.01.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 24/01 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 24/01 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24/0 1 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER