DCIT, New Delhi V. Sunita S. Aeren, New Delhi

ITA 5595/DEL/2015

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6977 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 30-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S P SINGH
• Keywords: Tax effect
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SH. BHAVNESH SAINI , JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 5593/DEL./2015 : ASSTT. YEAR : 2009 - 1 0 ITA NO. 5595/DEL./2015 : ASSTT. YEAR : 2011 - 12 DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 18, NEW DELHI VS SUNITA S. AEREN, AERENS BIMALDEEP COMPLEX, MALL ROAD, BEHIND POCKET - D - 3, KISANGARH, VASANT KUNJ, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A HPG0477C ASSESSEE BY : SH. S. P. SINGH , ADV. REVENUE BY : SH. J. K. MISHRA, CIT DR DATE OF HEAR ING: 22 . 10 .201 9 DATE OF PRONOUNCEMENT: 22 .10 .201 9 ORDER PER DR. B. R. R. KUMAR , A CCOUNTANT M EMBER : THE PRESENT APPEAL S HAVE BEEN FILED BY THE REVENUE AGAINST THE ORDER S OF THE L D. CIT(A) - 27 , NEW DELHI DATED 21.07.2015 . 2. ACCORDING TO CIRCULAR NO. 17/2019 DATED 08/08/2019, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DIRECTED THAT DEPARTMENT S APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 50 LACS. THE TAX WILL NOT INCLUDE ANY INTEREST THEREON. IT I S FURTHER CLARI FIED THAT EVEN IF IN THE CASE OF AN ASSESSEE, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CANNOT BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN ITA NO S . 5593 & 5595 /DEL/2015 SUNITA S. AEREN 2 WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPE CIFIED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL S , THE TAX EFFECT IS LESS THAN RS. 50 LACS, THEREFORE, DEPARTMENTAL APPEAL IS NOT MAINTAINABLE. THE LD. DR COULD NOT BRING TO OUR NOTICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4 . IN THE RESULT, BOTH THE APPEAL S OF THE REVENUE ARE DISMISSED . ORDER PRO N OUNC ED IN THE OPEN COURT ON 22 /10 /2019 . SD/ - SD/ - ( BHAVNESH SAINI ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22 /10 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR