DCIT, New Delhi V. M/s. Golf Technologies Pvt. Ltd., New Delhi

ITA 5539/DEL/2012

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2010 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 01-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR HRISHIKESH
• Keywords: Tax effect

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH C , NEW DELHI BEFORE : SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI A.N. MISHRA, ACCOUNTANT MEMBER ITA NOS. 5539, 5541 & 5538/DEL/2012 ASSESSMENT YEARS: 2008-09, 2009-10 & 2010-11 DCIT, CENTRAL CIRCLE - 11, NEW DELHI. (APPELLANT) VS. M/S. GOLF TECHNOLOGIES PVT. LTD., C-160, OKHLA INDUSTRIAL AREA, PHASE-I, NEW DELHI. PAN: AACCG4538J (RESPONDENT) APPELLANT BY SH. KUMAR HRISHIKESH, CIT/DR RESPONDENT BY NONE ORDER PER AMIT SHUKLA, J.M.: THE AFORESAID APPEALS HAVE BEEN FILED BY THE REVEN UE AGAINST THE IMPUGNED ORDER DATED 28.08.2012 PASSED BY COMMI SSIONER OF INCOME TAX (APPEALS)-XXXI, NEW DELHI FOR THE ASSESSM ENT YEARS 2008-09, 2009-10 AND 2010-11. 2. AT THE OUTSET, IT HAS BEEN POINTED OUT BY THE LD . D.R. THAT THE TAX EFFECT ON THE DISPUTED ISSUES RAISED IN THE REV ENUES APPEALS IS BELOW RS.50 LAC, AND THEREFORE, IN VIEW OF NEW CBDT CI RCULAR NO.17/2019, THE APPEALS OF THE REVENUE ARE NOT MAIN TAINABLE. NONE IS PRESENT ON BEHALF OF THE ASSESSEE. DATE OF HEARING 05.09.2019 DATE OF PRONOUNCEMENT 02 .12.2019 ITA NO. 5539, 5541 & 5538/DEL/2012 2 3. IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8TH AUGUST, 2019, IT IS SEEN THAT THE CBDT HAS FURTHER ENHANCED THE MONETARY LIMIT FOR FILING OF APPEAL BY THE DEPARTMENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS.20 LACS TO RS.50 LACS. T HE SAID CIRCULAR ALSO MAKE REFERENCE TO THE EARLIER CIRCULAR NO.3 OF 2018 DATED 11.07.2018 AND SPECIALLY STATES THAT AS A STEP TOWAR DS FURTHER MANAGEMENT OF LITIGATION, THE BOARD HAS DECIDED TO ENHANCE THE MONETARY LIMIT FOR FILING OF THE APPEALS. THIS CIRC ULAR IS NOT IN SUPERSESSION OF THE EARLIER CIRCULAR BUT ONLY AMEND S THE MONETARY LIMITS AS WELL AS GIVES CLARIFICATION WITH REGARD TO PARAGRAPH 5 OF THE EARLIER CIRCULAR. THIS, INTER ALIA , MEANS THAT ALL THE OTHER CONDITIONS MENTIONED IN THE EARLIER CIRCULAR NO.3 OF 2018 DATE D 11.07.2018 WILL APPLY MUTATIS MUTANDIS INCLUDING THAT IT WILL APPLY TO ALL THE PENDING APPEALS. 4. FURTHER, CBDT VIDE CLARIFICATION DATED 20.08.201 9 HAS CLARIFIED THAT THE AFORESAID CIRCULAR WILL APPLY TO ALL PENDING APPEALS. ACCORDINGLY, THE APPEALS OF THE REVENUE ARE DISMISS ED AS NON MAINTAINABLE AS THE TAX EFFECT INVOLVED THEREIN IS BELOW RS.50 LAKHS. 5. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02/12/2019. SD/- SD/- (A.N. MISHRA) (AMI T SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND DEC., 2019 *AKS*