DCIT (Exemption), Uttar Pradesh V. M/s. Woodstock School, Mussoorie

ITA 5614/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7294 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 01-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAINA SAIN KAPIL SENIOR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH D DD D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 5614/DEL/2015 5614/DEL/2015 5614/DEL/2015 5614/DEL/2015 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2011 2011 2011 2011 - -- - 12 1212 12 DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, EXEMPTION, EXEMPTION, EXEMPTION, EXEMPTION, CI CICI CIRCLE GHAZIABAD. RCLE GHAZIABAD. RCLE GHAZIABAD. RCLE GHAZIABAD. VS. VS. VS. VS. M/S WOODSTOCK SCHOOL, M/S WOODSTOCK SCHOOL, M/S WOODSTOCK SCHOOL, M/S WOODSTOCK SCHOOL, LANDOUR, LANDOUR, LANDOUR, LANDOUR, MUSSOORIE. MUSSOORIE. MUSSOORIE. MUSSOORIE. PAN : AAAAW0078P. PAN : AAAAW0078P. PAN : AAAAW0078P. PAN : AAAAW0078P. (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. NAINA SAIN KAPIL, SENIOR DR. RESPONDENT BY : NONE. DATE OF HEARING : 10.01.2019 10.01.2019 10.01.2019 10.01.2019 DATE OF PRONOUNCEMENT : 11.01.2019 11.01.2019 11.01.2019 11.01.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 201 1-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), DEHRAD UN DATED 22 ND JULY, 2015. 2. WE FIND THAT THE ASSESSEE FILED THE RETURN DECLARIN G NIL INCOME. THE ASSESSING OFFICER MADE THE ADDITION OF 64,26,645/- BY DISALLOWING THE PAYMENT MADE TO MARCPL. ON APPEAL, LEARNED CIT (A) ALLOWED THE SAME. THE REVENUE IS IN APPEAL AGAINST THE RELIEF ALL OWED BY THE LEARNED CIT(A). THUS, THE TOTAL DISPUTED ADDITION BE FORE THE ITAT IS `64,26,645/-, ON WHICH THE TAX EFFECT WOULD BE LESS T HAN `20 LAKHS. THE CBDT IN ITS CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018 HAS REVISED THE MONETARY LIMIT FOR FILING OF THE DEPARTMENTAL A PPEALS TO THE ITAT AT `20 LAKHS. LEARNED SENIOR DR AGREED WITH THE SAME. ITA-5614/DEL/2015 2 3. IN VIEW OF THE ABOVE POSITION, WE DEEM IT PROPER TO DISMISS THE APPEAL OF THE REVENUE IN THE LIGHT OF THE CIRCULAR NO.3/2018 OF CBDT DATED 11 TH JULY, 2018. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED DECISION PRONOUNCED IN THE OPEN COURT ON 11.01.2019 . SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : DEPUTY COMMISSIONER OF INCOME TAX , DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, CIRCLE GHAZIABAD. EXEMPTION, CIRCLE GHAZIABAD. EXEMPTION, CIRCLE GHAZIABAD. EXEMPTION, CIRCLE GHAZIABAD. 2. RESPONDENT : M/S WOODSTOCK SCHOOL, M/S WOODSTOCK SCHOOL, M/S WOODSTOCK SCHOOL, M/S WOODSTOCK SCHOOL, LANDOUR, MUSSOORIE. LANDOUR, MUSSOORIE. LANDOUR, MUSSOORIE. LANDOUR, MUSSOORIE. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR